A photo-chemical solar cell with nanoneedle electrode and a method manufacturing the same includes at least a working electrode, a counter electrode, an electrolyte layer and a photosensitized dye layer. The working electrode is an nanoneedle electrode formed from an nanoneedle semiconductor layer, wherein the nanoneedle semiconductor layer is prepared by sol-gel method at a low temperature to increase the specific surface area, adsorb more dye, increase the conductive ratio of the electrode, and thus improve the photo-current and the conversion efficiency.