A filter element which is improved in filter performance and suitable for use in various types of filters, and a manufacturing method thereof. In the filter element, a multiplicity of tubes each formed of a filtering material and having a substantially circular shape in cross-section are arranged side by side into a tubular assembly with the axes of the tubes lying parallel to one another; inter-tube openings are closed at one end of the tubular assembly which end serves as the inlet side for a fluid to be filtered, whereas intra-tube openings are closed on the opposite end of the tubular assembly; and the total cross-sectional area of all the inter-tube openings is set smaller than the total cross-sectional area of all the intra-tube openings, but larger than the minimum cross-sectional area of a path through which the fluid is supplied to the tubular assembly. Specifically, one or more filtering materials including a plurality of tubes each having a substantially circular shape in cross-section and connecting portions to interconnect the adjacent tubes are rolled into a spiral shape to provide the tubular assembly with the axes of the tubes arranged side by side parallel to one another.