To provide an inexpensive spacer which can be suitably used for crime prevention, and its manufacturing method.

The ring like spacer is provided with a screw through hole 10, and it covers a head outer circumference of a screw inserted through the screw through hole. A receiving face 11 receiving a head of the screw is provided in an inner circumferential face, a tapered face 12 is provided substantially throughout a whole axial length in an outer circumferential face, and the receiving face 11 and the tapered face 12 are both formed by forging.