Abstract: A method of fabricating a MEMS element includes forming a MEMS element by forming a circuit layer on an element layer of an SOI substrate that is formed by laminating on a substrate, a first insulation layer and the element layer, and forming a second insulation layer including a conductive beam electrically connected to the circuit layer on the element layer on which the circuit layer is not formed; first removing a part of the second insulation layer and a part of the element layer by anisotropic etching; second removing by forming an opening reaching to the element layer in the second insulation layer, and removing the element layer located below the conductive beam through the opening by isotropic etching; and third removing by removing the second insulation layer to expose the conductive beam, and removing the first insulation layer located below the conductive beam.