A micro-tip for detecting tunneling current, micro force or magnetic force is manufactured as follows. A recess portion is formed on the surface of a first substrate. A peeling layer are formed on the substrate including the recess of the first substrate. A micro-tip is formed on the peeling layer of the first substrate. A joining layer is formed on a second substrate. The micro-tip on the peeling layer including the recess in the first substrate is transferred onto the joining layer on the second substrate. The peeling layer mainly consists of an oxide or a nitride, of a metal element, a semi-metal element or a semiconductor element.