A transient voltage suppressor and its manufacturing method are provided, which can easily control voltage withstanding characteristics of a Zener diode by analogizing growth of a buried layer by forming a portion of the buried layer by performing ion implantation on a first epitaxial layer and then forming the other portion of the buried layer while depositing a second epitaxial layer having the same impurity concentration with the first epitaxial layer, and which can improve a current distribution characteristic by forming a doping region in a ring shape to increase a current pass region by increasing a PN junction area of a Zener diode in a small area.