Abstract: The invention relates to a fuel cell and a method for manufacturing the same. The method of the invention comprises the steps of: (a) forming a catalyst layer on a first surface and a second surface of a membrane electrode assembly; (b) forming a plurality of channels on a first reaction surface of a first flow field plate and on a second reaction surface of a second flow field plate, with each channel having an inclined side wall; (c) forming a current collector layer on the first reaction surface and the second reaction surface; and (d) combining the first flow field plate on the first surface of the membrane electrode assembly, and combining the second flow field plate on the second surface of the membrane electrode assembly. The method of the invention utilizes the sputtering method to deposit the catalyst layer and the current collector layer so as to effectively control the thickness of the catalyst layer and the current collector layer.