Abstract: A method for manufacturing a MEMS device and the MEMS device are provided. The method includes: depositing a film on at least a part of a surface of a sacrificial layer, defining at least one through hole in the thin film by machining, removing at least a part of a material covered by the thin film in the sacrificial layer, discharging the part of the material removed from the sacrificial layer from the at least one through hole to define a cavity in the sacrificial layer, and depositing a sealing layer on a surface of the thin film facing away from the sacrificial layer to seal the at least one through hole. Compared with the manufacturing method in the related art, the manufacturing method of the disclosure only requires to deposit one layer of thin film, shorten the production period, and has reliable on-site sealing capability.