Disclosed is a coating material for intake/exhaust valves and a method for manufacturing the same. The coating material comprises: a Cr or Ti bonding layer formed on a mother material which makes up the intake/exhaust valve; a WC, CrN, TiN or TiCN support layer that is disposed on a surface of the boding layer; and a Si-DLC or SiO-DLC functional layer that is disposed on a surface of the support layer. According to the present invention, wear resistance and heat resistance of the valve are improved.