To provide a thermoelectric element being capable of obtaining an excellent solderability and having a high joint strength in a thermoelectric module assembly process, and to provide its manufacturing method.

An element of at least one kind selected from a group composed of Bi and Sb and an element of at least one kind selected from a group composed of Te and Se are prepared in a desired composition and used as a raw material (a step 1a). The raw material is heated, dissolved and cooled, and the ingot of a thermoelectric material is formed (a step 2a). The ingot is sliced and the wafer of the thermoelectric material is cut out (a step 3a). The wafer is polished (a step 4a), and the polished wafer is plated and worked (a step 5a), thus manufacturing the themoelectric element.