To provide an infrared detection element having a large resistance value and a large infrared absorption reception area as a temperature-measuring part by forming the element of a high-concentration impurities-doped area on an SOI substrate in a spiral pattern turning back at the center.

A silicon oxide film 3 is formed on a surface of a silicon substrate 2 constituting an SOI substrate 1, on which a silicon activation layer 4 is formed. A temperature-measuring part and infrared-absorbing part 5 is formed to the silicon activation layer 4. Boron as a high-concentration impurity is doped to the part, which is formed in a spiral shape turning back at the center. The infrared detection element can be obtained in which a resistance value can be increased as the temperature-detecting part and moreover an infrared absorption reception area can be increased. Aluminum electrode parts 6 and 7 are set to both ends of the temperature-measuring and infrared- absorbing part 5, and the silicon substrate 2 and silicon oxide film 3 are selectively removed to form a hollow part 8. A general semiconductor production process can be used to manufacture the element, and the element stable in quality can be manufactured with a high yield.