To provide a flexible transparent conductive film having the same transparency and conductivity with a former sputtering ITO film, and excellent in flexibility at the same time, a flexible functional element using the above flexible transparent conductive film, and a manufacturing method thereof.

The flexible transparent conductive film is obtained forming a conductive oxide fine particle layer by a coating method on a base film 1, then, forming a conductive overcoat layer 3 by the same coating method on the conductive oxide fine particle layer. The conductive oxide fine particle layer is applied with compression treatment, the transparent conductive film is formed by soaking with a binder component of the conductive overcoat layer in a gap between conductive oxide fine particles of the conductive oxide fine particle layer. The transparent conductive layer is mainly composed of the conductive oxide fine particles and a binder matrix, and the conductive overcoat layer is mainly composed of a conductive component and a binder matrix.