The invention discloses a micro piezoresistive device capable of carrying out non-destructive measurement on wall shear stress of a flow field and a manufacturing method thereof, belonging to the technical field of sensors. The device comprises a sensing part 1, an elastic deformation part 2, a base 6, as well as a piezoresistor, a wire and a pad which are arranged on the elastic deformation part2; wherein the device is arranged and fixed on a structure 7 to be measured by virtue of the base 6, and the upper surface of the sensing part 1 flushes with the surface to be measured of the structure 7 to be measured. The micro piezoresistive device for measuring wall shear stress provided by the invention can achieve better comprehensive performances: (1) high sensitivity is realized, and the bending stiffness of the elastic deformation part 2 can be greatly reduced so that the device achieves higher measuring sensitivity; (2) manufacturing steps and process are simple; only a conventionalmicro-processing process is required, the manufacturing cost is reduced, and the reliability and controllability of the process are improved; and (3) non-intrusive wall shear stress measurement can be carried out on the flow field.