A nickel alloy having an excellent corrosion resistance (hereinafter referred to as “nickel alloy”) used for pipes, structural materials and structural members, such as bolts or the like, in a nuclear power plant or in a chemical plant, and a manufacturing method for the same are provided. In the nickel alloy according to the present invention, an excellent corrosion resistance, in particular an excellent resistance against the IGSCC, is obtained by specifying the low angle boundary rate of 4% or more in the grain boundaries, along with the restriction of the chemical composition in the alloy, thereby making it possible to provide a nickel alloy which is most suitably used for pipes, structural materials and structural members, such as bolts or the like. Accordingly, the nickel alloy according to the present invention is widely applicable to structural members used in a nuclear station or in a chemical plant.