Abstract: The present disclosure provides a transistor acoustic sensor element and a method for manufacturing the same, an acoustic sensor and a portable device. The transistor acoustic sensor element comprises a gate, a gate insulating layer, a first electrode, an active layer and a second electrode arranged on a base substrate, wherein the active layer has a nanowire three-dimensional mesh structure and thus can vibrate under the action of sound signals, so that the output current of the transistor acoustic sensor element changes correspondingly. Since the active layer having the nanowire three-dimensional mesh structure can sensitively sense weak vibration of acoustic waves, the sensitivity to sound signals of the transistor acoustic sensor element is improved.