The invention discloses a manufacturing method of a wireless charging coil, which comprises the steps of providing a first elastic body and a second elastic body, and stretching the first elastic bodyand the second elastic body; respectively manufacturing a first inner circuit layer and a second inner circuit layer on the first elastic body and the second elastic body which are in the stretchingstate, wherein each of the first inner circuit layer and the second inner circuit layer comprises a plurality of parallel circuits, and the extension direction of the circuits of the first inner circuit layer and the extension direction of the circuits of the second inner circuit layer are respectively perpendicular to the stretching direction of the first elastic body and the stretching directionof the second elastic body; releasing the pulling force to enable the first elastic body and the second elastic body in the stretching state to retract to the original state so as to respectively form a first circuit substrate intermediate and a second circuit substrate intermediate; and laminating the first circuit substrate intermediate and the second circuit substrate intermediate, wherein theextension direction of the circuits of the first inner circuit layer is perpendicular to the extension direction of the circuits of the second inner circuit layer. The invention further provides a wireless charging coil.