[en] Vitreous carbon is a material of great use in electrochemistry due to its conducting properties and its stability in the presence of acids and strong bases under a wide range of temperatures. For practical uses, the electrochemically active area needs to be increased with an adequate access of reagents from the dissolution. One way to do this is by creating macropores (≥50 nm in diameter following IUPAC) in the material, which can then be applied to porous electrodes, absorption filters, catalytic bearings, etc. A manufacturing procedure for macroporous vitreous carbon was developed and the resulting product was described. The macroporous vitreous carbon was produced by forming phenol-formol and resorcinol-formol resins, to which macropore creating agents were added. The macroporous resins were carbonized by heating (≤900^oC) in inert atmosphere to form the carbonaceous matrix and to eliminate the pore creating agents. The materials were studied with microscopic techniques, electrochemical characterization (cyclic voltametry, faradaic impedance) and conductivity measures. Of the analysis of the manufacturing procedure and the description of the product obtained we can state that its synthesis and carbonization is relatively easy, the carbon obtained is highly permeable due to its interconnected macropores, and the control and distribution of the pore size was attained by the proper selection of pore forming agents (CW)