A micro electro-mechanical system, which can be stably formed so as to prevent sticking of a movable part and which has a narrow gap, and a method of manufacturing the same are provided. The micro electro-mechanical system includes at least one fixed electrode formed above a principal surface of a semiconductor substrate and at least one movable electrode formed on the principal surface. The at least one movable electrode includes the movable part separated from the principal surface and the at least one fixed electrode. The movable part is movable with respect to the principal surface and the at least one fixed electrode. The method of manufacturing the micro electro-mechanical system includes a sacrifical film formation step for forming a sacrifical film above the principal surface, an electrode layer formation step for forming an electrode layer above the principal surface so as to cover over the sacrifical film, an etching step for partially etching the electrode layer via a pattern so as to form the at least one electrode and the at least one fixed electrode, a sacrifical film removal step for removing the sacrifical film, and a conducting film formation step for forming a conducting film on surfaces of the at least one electrode and the at least one fixed electrode.