The invention discloses a stimulated panda made by otter fur and the method for producing it. The lining of the artificial panda is proportional sewed by white and black otter fur, and the filler is polypropylene cotton. Said stimulated panda is produced by such processes as tanning otter fur-selecting material-shaping-cutting-sewing-mounting, applying to synergic fast tannage with aluminium, chromium and modified glutaraldehyde for tanning, which improves the silky aspect, degree of mellow and extension, and intensity of the skin, good for dyeing and level-dyeing, as a result, the panda made by otter fur is provided with natural appearance, comfortable hand feeling, natural shape, attraction, quite good for enjoying and collecting. Meanwhile, the technique applied to synergic fast tannage with aluminium, chromium and modified glutaraldehyde, merges acid and enzyme together, which simplifies the process, reduces the production cycle, and improves work efficiency.