Abstract: A sintered alloy that enables the reducing of coefficient of friction and the sealing of pores on a surface thereof and a method of manufacturing the same. A sintered alloy body includes a resin film layer and pores. The pores define a porosity ranging from 2 to 35 volume %, each having an inlet portion and an inside portion, defining a pore inlet diameter and a pore inside diameter respectively. The pore inlet diameter ranges from 10 to 200 &mgr;m, and an average ratio of the pore inlet diameter to the pore inside diameter is at least. Solid lubricant is dispersed in the resin film layer. After forming the layer 3, it is pressed against the sintered alloy body. Thus, the layer enters into the pores to closely contact them, thereby sealing the pores, reducing the coefficient of friction due to the solid lubricant.