A vibrating element includes a diaphragm and a voice coil. The diaphragm has a first surface and a second surface opposite to each other, in which the first surface includes a first conductive region and a second conductive region separated from the first conductive region. The voice coil is disposed at the first surface of the diaphragm, in which two ends of the voice coil are respectively electrically connected to the first conductive region and the second conductive region, and the two ends of the voice coil are located within a region circled by the voice coil on the first surface.