The nanoparticles of various metals can be easily prepared by ultrasonic irradiation. This study was conducted to discuss the mechanism for the reduction of KMnO_4 and the preparation of MnO_2 nanoparticles. We investigated the effects of various alcohols and their concentrations on the reduction of KMnO_4 solution and preparation of MnO_2 nanoparticles. The amounts of KMnO_4 and MnO_2 at various irradiation times were measured by using the spectrophotometer. The ultrasonic irradiation conditions were as follows; frequency 200kHz, output power 6.88W, solution temperature 293K. From the results obtained, we found that the reduction of KMnO_4 and preparation of MnO_2 nanoparticles depended upon the concentrations of alcohols. In addition, the reduction and the preparation were assumed to be affected by hydrogen peroxide and/or the radicals of the alcohols.