To provide a method for manufacturing a thermoelectric conversion element having high crystal orientation, high performance, and superior strength.

In a process for manufacturing the thermoelectric conversion element formed with the use of a thermoelectric material having a hexagonal crystal structure, this method has an extrusion step for pressing the thermoelectric material of a material to be extruded 3, into an extrusion passage 13 which has a flexure 14 inflected at least at one position by a predetermined angle, and has an equal shape and area in the cross sections before and after the flexure 14. The above extrusion process can be performed in an inert gas as well.

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