NOVELTY - 2-(3-Formyl-4-hydroxyphenyl)-4-methyl-thiazole-5-carboxylate is dissolved in polar protic solvent, hydroxylamine hydrochloride is added, acetyl chloride is added, and heated. Anhydrous potassium carbonate and bromo butane are added, and heated. The reaction solution is cooled, crystallized and filtered to obtain 2-(3-carbonitrile-4-isobutoxy phenyl)-4-methyl thiazole-5-carboxylate. The obtained compound is dissolved in a mixture of tetrahydrofuran and ethanol, an inorganic base solution is added and reacted. The crude febuxostat is recrystallized to obtain febuxostat.    USE - Manufacture of febuxostat (claimed).    ADVANTAGE - The febuxostat is manufactured at high yield without affecting environment.    DETAILED DESCRIPTION - 4-Hydroxybenzonitrile and thioacetamide are added in hydrochloric acid solution, mechanically-stirred for 2-6 hours, cooled, crystallized and filtered to obtain 4-hydroxy thiobenzamide. 4-hydroxy thiobenzamide is dissolved in an ethanol solvent, heated under reflux, solution of 2-chloro ethyl acetoacetate is added and reacted for 3-7 hours. The reaction solution is added in ice-water bath, cooled, crystallized, filtered, and dried to obtain 2-(4-hydroxyphenyl)-4-methyl thiazole-5-carboxylate. Methanesulfonic acid and trifluoroacetic acid are added in volume ratio of (5-13):1. The obtained carboxylate is added to the mixed solution, heated at 70-110 degrees C, hexamethylene tetramine is added and mechanically-stirred for 6-10 hours. Saturated aqueous sodium chloride is added, crystallized and filtered to obtain 2-(3-formyl-4-hydroxyphenyl)-4-methyl-thiazole-5-carboxylate. The obtained compound is dissolved in a polar protic solvent, hydroxylamine hydrochloride is added at room temperature for 1 hour, acetyl chloride is added, and heated at 60-100 degrees C. The reaction solution is cooled to room temperature, anhydrous potassium carbonate is added, bromo butane is added, stirred at room temperature, and heated at 80-120 degrees C. The reaction solution is cooled with ice water bath, crystallized and filtered to obtain 2-(3-carbonitrile-4-isobutoxy phenyl)-4-methyl thiazole-5-carboxylate. The obtained compound is dissolved in a mixture of tetrahydrofuran and ethanol, an inorganic base solution is added and reacted for 0.5-2 hours. Solvent is removed under reduced pressure, the pH is adjusted, and filtered to obtain crude febuxostat. The crude product is recrystallized to obtain febuxostat.