Disclosed is a method for manufacturing an N-type semiconductor element for a cooling or heating device, the N-type semiconductor element is made of tellurium material, bismuth material and selenium material, firstly, smashing and grinding the tellurium material, the bismuth material and the selenium material to be 2000 meshes or more than 2000 meshes; and then, according to the proportion of each material in parts by weight, proportioning the materials to obtain a mixture, the proportion thereof is: 40 to 44 parts of tellurium, 53 to 57 parts of bismuth and 28 to 32 parts of selenium. When the N-type semiconductor element is in operation, the temperature difference between the two ends thereof is larger, and through a test, when the N-type semiconductor element is in operation, the temperature difference between the cold end and the hot end reaches about 73°C to 78°C. Therefore, the N-type semiconductor element has the advantages of high operation efficiency and lower energy consumption. The N-type semiconductor element is particularly suitable for manufacturing a cooling or heating device of a semiconductor.