A method for manufacturing an air pulse generating element is provided. First, a thin film layer including a membrane is provided, and then, a plurality of actuators are formed on the thin film layer. After that, a first chamber is formed between the thin film layer and a first plate and followed by patterning the thin film layer to form a plurality of valves, in which the membrane and the valves are formed of the thin film layer. Subsequently, a second chamber is formed between the thin film layer and a second plate, and a plurality of channels are formed in the first plate and the second plate.