Microwave (MW) is an effective method for solubilizing organic solids because it has thermal, non-thermal and ionic conduction effects by dielectric heating and high energy efficiency. In this study, we evaluated the application of MW to the solubilization of cattle manure and investigated the solubilization ratio of cattle manure by solid concentration, MW power and target temperature. And $H_2SO_4$ and NaCl were added to investigated the effects on the MW-assisted solubilization. Also, we evaluated the solubilization efficiency by biochemical methane potential(BMP) test according to the solubilization conditions. Maximum SCOD increment per energy supply was 70.5 mg $SCOD_{increased}/kJ$ at 12% of the solid concentration, MW power of 800 W and the target temperature of $40^{\circ}C$. And SCOD concentration went up 153.2% compared to the initial concentration. In the MW-assisted solubilization with $H_2SO_4$ and NaCl as chemical catalysts, SCOD concentration was increased by 36% and 22.7%, respectively, compared to the result of MW. The methane production was increased by 13.3% and 11.3% with the addition of $H_2SO_4$ and NaCl. Therefore, MW is an effective method for solubilization of cattle manure, and it is necessary to use chemical catalysts to increase the solubilzation efficiency.