To improve yield at the time of mass production by sequentially stacking a surface acoustic wave generation excitation electrode and a semiconducting or insulting protection film on a piezoelectric substrate and a good heat transmission light non-transmission film, removing a part of the light non-transmission film with laser light.

Excitation electrodes 2 are patterned on the piezoelectric substrate 7 of tantalic acid lithium single crystal to produce the surface acoustic surface wave device S1 of ladder-type circuit connection. Protection films 12 whose thickness is uniform are formed on the surface and the side of the excitation electrodes 2, and the surface of the piezoelectric substrate 7 by a CVD method. Then, a light non- transmission film 13 whose thickness is uniform is continuously formed on the protection film 12. For avoiding the influence of irradiated laser on the excitation electrodes 2 at a lower layer at the time of removing a part of the film 13 with laser light 15 and adjusting a frequency, the light non-transmission layer is formed. The light non-transmission film 13 is trimmed by the laser light beam 15 and the frequency is adjusted. The excitation electrode 2 is adjusted by one to one as an object by leaving the element in a wafer form as it is while measurement is executed with an electric characteristic probe.