To provide a micro electro mechanical system capable of stably forming a narrow gap, while preventing sticking of a movable part, and a manufacturing method of the micro electro mechanical system.

In this manufacturing method, a fixed electrode 110 provided on a main surface of a semiconductor substrate, and a movable electrode 109 provided on the main surface, separated from both of the main surface and the fixed electrode, and including a movable part movable in relation to the main surface and the fixed electrode. The manufacturing method includes a sacrifice film forming process for forming a sacrifice film 103 on the main surface, an electrode layer forming process for forming an electrode layer on the main surface to cover the sacrifice film 103, an etching process for forming the movable electrode and fixed electrode by etching the electrode layer via a pattern, a sacrifice film removing process for removing the sacrifice film 103, and a conductive film forming process for forming conductive films on surfaces of the movable electrode 109 and fixed electrode 110.