The invention discloses a swirling piece, a swirling burner and a manufacturing method of the swirling burner and relates to the field of swirling combustion equipment adopting the swirling piece. The swirling piece comprises a swirling piece body. An against-wind section is arranged at one end of the swirling piece body, and a wind outlet section is arranged at the other end of the swirling piece body. Fluid flows towards the wind outlet section from the against-wind section. The thickness of the against-wind section is gradually increased in the flowing direction of the fluid till being the same as that of the swirling piece body. The swirling burner comprises an inner pipeline, an outer pipeline, one swirling piece arranged on the inner wall of the inner pipeline, one swirling piece arranged on the outer wall of the inner pipeline and/or one swirling piece arranged on the inner wall of the outer pipeline, wherein, the inner pipeline is sleeved with the outer pipeline. According to the swirling piece, the swirling burner and the manufacturing method of the swirling burner, pressure loss after the high speed fluid passes through the swirling piece can be reduced by the swirling piece and the swirling burner at low cost, and the mounting procedure of the swirling piece can be greatly simplified through the manufacturing method of the swirling burner.