The invention discloses a touch sensor and a manufacturing method thereof. The touch sensor comprises a substrate, an insulating layer, a lower electrode plate, a plurality of pressure conversion units, an upper electrode plate and a touch plate. The insulating layer covers the upper surface of the substrate. The lower electrode plate covers the upper surface of the insulating layer. The touch plate is located over the substrate. The upper electrode covers the lower surface of the touch plate. The pressure conversion units are located between the upper electrode plate and the lower electrode plate. Each pressure conversion unit comprises a lower electrode, an upper electrode and a resistor. According to the touch sensor of the novel structure and the manufacturing method thereof, precision measurement of the magnitude and position of touch force can be achieved by improving the structure of the touch sensor, the sensitivity can be improved on the condition that the area of the sensor is not increased and the technological difficulty is not added, and the limit caused when the touch sensor excessively depends on materials is relieved.