To provide a manufacturing method of an acoustic matching layer with which the acoustic matching layer where the distribution of hollow glass balloons is uniform without trouble of defoaming or the like can be easily manufactured independently of the shape and to provide the acoustic matching layer manufactured by employing the method.

A resin 1 with which hollow glass balloons are mixed is injected to a lower die 2, and the resin is thermally cured while being pressed by an upper die 3 to form the acoustic matching layer. In this case, the thixotropic property of the resin is utilized.