The invention discloses a method for manufacturing a flexible micro electro mechanical system (MEMS) resistance reducing covering, and mainly aims to provide an improved manufacturing process. The method for manufacturing the resistance reducing covering comprises the following steps of: 1, preparing a middle interlayer on a substrate; 2, preparing a flexible underlayer on the substrate subjected to the step 1; 3, forming a metal layer on the substrate subjected to the step 2, and forming an electrolytic anode, an electrolytic cathode, an anode lead terminal, a cathode lead terminal and an internal connection by adopting an MEMS plane micro process; 4, preparing a flexible surface layer on the substrate subjected to the step 3, and forming a micro-pit array and a welding position connected with an external electric power conductor through photoetching or etching; and 5, peeling the structure formed on the middle interlayer from the substrate. A positive sequence method is adopted, namely the flexible underlayer is prepared first and then the flexible surface layer is prepared, procedures are reduced and the manufacturing process is simplified.