According to one embodiment, a MEMS element comprises a first electrode fixed on a substrate, a second electrode formed above the first electrode to face it, and vertically movable, a first anchor portion formed on the substrate and configured to support the second electrode, and a first spring portion configured to connect the second electrode and the first anchor portion. The first spring portion includes a liner layer includes a brittle material in contact with the second electrode and the first anchor portion, and a base layer formed on the liner layer, includes a brittle material having a composition different from that of the liner layer, and having a film thickness larger than that of the liner layer.