Abstract: A MEMS self-aligned high-and-low comb tooth and manufacturing method thereof, the comb tooth having a lifting structure, the lifting structure generating a displacement in the vertical direction to drive the movement of a movable comb tooth or a fixed comb tooth attached thereto. The manufacturing method thereof adopts a silicon wafer, the lifting structure and the comb tooth are sequentially formed on a mechanical structure layer, the fixed comb tooth and the movable comb tooth are formed with the same etching process, and the stress in the lifting structure displaces the fixed comb tooth and the movable comb tooth in the vertical direction, thus forming the self-aligned high-and-low comb tooth.