Abstract: The manufacturing method includes: performing testing of samples having the same configuration as the torque measuring device to be manufactured to find a coil balance Cb that is a ratio (R1×R3)/(R2×R4) of a product R1×R3 of resistance values R1 and R3 of one pair of opposite sides of the four sides of a bridge circuit 8, and a product R2×R4 of resistance values R2 and R4 of another pair of opposite sides of the four sides, and a temperature change rate VT of output voltage Vo of a sensor portion 4, and acquiring a relationship X between the coil balance Cb and the temperature change rate VT from the test results; and measuring the resistance values R1, R2, R3, R4 of the four sides to find the coil balance Cb to find the temperature change rate VT from the relationship X for the torque measuring device to be manufactured.