A thick layer of electrode material paint is formed on a flat surface. A film of the electrode material paint is formed on an element by dipping the element into the layer. In the next step, a thinner layer of the electrode material paint than the aforementioned layer is formed on a flat surface. Into the thinner layer of the electrode material paint, the film of the electrode material paint formed on the element is dipped. Alternatively, the element may first be dipped into a thinner layer of the electrode material paint so that a thin film of the electrode material paint is formed on the element. The film formed on the element is then dipped into a thick layer of the electrode material paint and then again into a thin layer of the electrode material paint in such order. By firing the film of the electrode material paint obtained in this manner, an electronic element having external electrodes of a uniform thickness can be obtained.