To provide a negative resistance element and its manufacturing method which is manufactured by a simple process at a low cost with a high substrate selectivity, operable at a higher temperature than room temperature, and strong against the noise.

A tunnel negative resistance element having a MOSFET structure is composed by forming a gate insulation film 12 on a substrate 11, forming thereon a multiple nanodot structure 13 composed of a plurality of nano-dots 13a which are made of an oxide semiconductor such as ZnO, etc. and mutually bonded through a double Schottky barrier 13b in one plane, and forming a source electrode 14 and a drain electrode 15 thereon. The nanodot 13a has a diameter of 60 nm or 20 nm. The tunnel negative resistance element is used for a single-electron transistor, a single-electron pump, a single-electron memory, etc.