For presenting the hair having a natural hair form when applied to the wig, there are provided a method of processing a hair for a wig, a method of manufacturing the wig and a manufactured wig, comprising: a cutting step of cutting a human hair that is a person's hair, in a predetermined length; an alignment step of expanding a plurality of cut human hairs and arraying the plurality of cut human hairs in a line; a fixing step of attaching and fixing the plurality of arrayed human hairs to a fixing pad so that the human hair is not detached; and a polishing step of polishing both longitudinal side portions of the human hair to make the side portions pointed using a polishing member including a polishing roller such that the side portions include tapered portions that are made thinner toward a tip of hair.