Abstract: The present disclosure discloses a method for manufacturing a resistive switching element, including: performing an etching process, a deposition process and a polishing process alternately to prepare the bottom electrode, the resistive switching layer and the top electrode; and optimizing at least one of the bottom electrode, the resistive switching materials and the oxygen storage layer by using the sidewall process when preparing the bottom electrode and the resistive switching materials, so as to reduce a contact area between the bottom electrode and the resistive switching materials, and/or reduce a contact area between the resistive switching materials and the oxygen storage layer. The method could form conductive filaments in the resistive switching layer, and a low resistive state and high resistive state are realized by forming and breaking conductive filaments.