Abstract: A micro-sensing element includes a substrate, a micro-sensing structure and a covering material. The micro-sensing structure has a plurality of conductive channels disposed on the substrate. Each conductive channel includes a sensing part, a conductive wire and an electrode. The sensing part is electrically connected with the electrode through the conductive wire. The covering material covers the substrate and the conductive wires, and each of the sensing parts and each of the electrodes are exposed out of the covering material. A bio-sensing system and a manufacturing method of the micro-sensing element are also disclosed.