The present invention provides a spread type processed food using foie gras (duck liver, goose liver) and chicken breasts, a composition thereof and a method for manufacturing the same, and more particularly, a spread type processed food using foie gras and chicken breasts, which is manufactured using foie gras and chicken breasts in a spread form such as butter or jam that can be simply spread on a preferred food such as bread and easily eaten, wherein fishy smell and peculiar smell (odor) of foie gras are effectively removed to allow people of all ages and both sexes to easily eat without repulsion, and the processed food is rich in protein and contains diverse vitamins to promote brain development of growing children and protect various diseases, thereby planning promotion of public health, as well as a composition thereof and a method for manufacturing the same.