In order to manufacture a die for forming recesses in a metallic plate which are adapted to be pressure generating chambers in a liquid ejecting head, it is prepared a metallic block adapted to allow a plurality of dies arrayed in a first direction to be cut out, and having a flat end face extending in the first direction. The dies are cut out from the metallic block. A distance between a first part of each of the dies which is adapted to be working members for forming the recesses and the flat end face is made uniform.