The invention discloses chewing gum capable of whitening teeth and a making method of the chewing gum, and belongs to the field of foods and health-care products. The chewing gum mainly comprises xylitol, a gum base, calcium peroxide, calcium carbonate, silicon dioxide, arabic gum, essence, glycerine and lecithin, and functional components include the calcium peroxide, the calcium carbonate and the silicon dioxide, and the xylitol is the only sweetening agent. The making method comprises the following steps of separately crushing the xylitol, the calcium peroxide, the calcium carbonate and the silicon dioxide so as to obtain xylitol powder, calcium peroxide powder, calcium carbonate powder and silicon dioxide powder, screening the xylitol powder, the calcium peroxide powder, the calcium carbonate powder and the silicon dioxide powder through a 100-mesh sieve, and drying the gum base in a drying oven at 55-60 DEG C so that the gum base is softened; putting the softened gum base and the xylitol powder into a stirring machine for stirring, and sequentially adding the calcium peroxide powder, the calcium carbonate powder, the silicon dioxide powder, the essence, the glycerine and the lecithin into the stirring machine for uniformly stirring so as to obtain a mixture; and then performing extrusion and shaping through an extruder and a shaping machine, and performing coating. The chewing gum disclosed by the invention is used as a functional carrier, is quite convenient to chew and carry, has the efficacies of refreshing an oral cavity and whitening teeth in the process of chewing the chewing gum, is simple, convenient and direct, is low in price and is easy to accept by common people.