A magnetic element and its manufacturing method are provided. A magnetic element includes an actuation part having a first surface and a second surface, a torsion bar connected to the actuation part, and a frame connected to the first torsion bar, wherein the first surface of the actuation part is an uneven surface. The manufacturing method of the magnetic element starts with forming an passivation layer on a substrate and defining a special area by the mask method, then continues with forming the adhesion layer and electroplate-initializing layer on the substrate sequentially. The photoresist layer are formed and the magnetic-inductive material is electroformed on the electroplate area. Finally, the substrate is etched and the passivation layer is removed to obtain the magnetic element. The manufacturing method of magnetic element of the present invention can be applied in the microelectromechanical system field and other categories. |