The invention relates to a new type solid electrolytic capacitor and a manufacturing method thereof, particularly to an electrical apparatus element and a low equivalent series resistance (ESR) manufactured by using six processing steps with high volume efficiency and excellent impedance frequency characteristic, wherein the ESR value can be kept stably in the range of 10 KHZ to 1000 KHZ, for meeting the demand of high-frequency solid electrolytic capacitor of modern electrical equipment. A key step 4 is a manufacturing method for a catholyte layer. The catholyte layer has an electroconductive macromolecular compound layer which is formed by compounding inorganic manganese dioxide electrolyte layer 4b or chemical polymerized electroconductive macromolecular layer 4b and electrolytic polymerized electroconductive macromolecular polymer layer 4c. The capacitor element is packed in the manner of leading an electrode on bottom.