Disclosed are thermoelectric elements that are produced using a porous matrix or a porous substrate. The matrix is made of an electrically insulating material that has sufficient thermal and chemical resistance and the lowest possible thermal conductivity. The matrix is provided with different thermoelectric materials in predetermined areas such that continuous conductors are formed within the matrix. Said continuous conductors are electrically interconnected so as to form thermal couples which are electrically interconnected so as to form the thermoelectric element. The production method is inexpensive and very flexible, allowing thermoelectric elements to be produced for different applications.