Abstract: An acoustic wave element which can be reduced in size and produced relatively easily, practically used without using harmful substances, and can suppress a surface acoustic wave propagation loss, which has an excellent temperature coefficient of frequency and a velocity dispersion characteristic, and with which an increase in the reflection coefficient of interdigital transducers can be suppressed, and a method for manufacturing the acoustic wave element are provided. The acoustic wave element includes a pair of electrodes provided on both surfaces of a piezoelectric substrate, and a dielectric film provided on a first surface of the piezoelectric substrate so as to cover the electrode. The acoustic wave element alternatively includes interdigital transducers provided on a first surface of the piezoelectric substrate, and a dielectric film provided on the interdigital transducers, a gap between the interdigital transducers, and/or a second surface of the piezoelectric substrate.