There are described thermoelectric elements that are manufactured by using a porous matrix or a porous substrate. The matrix consists of an electrically insulating material having sufficient thermal and chemical resistance as well as the lowest possible thermal conductivity, and is provided in predetermined regions with different thermoelectric materials, so that continuous conductors are formed in the matrix. These are electrically connected to one another to form thermocouples, which in turn are electrically interconnected with one another to form the thermoelectric element.