According to one embodiment, an electrical component comprises a substrate, a functional element formed on the substrate, a first layer configured to form a cavity which stores the functional element on the substrate, the first layer having through holes, the first layer having a first recessed portion and a first projecting portion on an upper surface thereof, and the first layer having different film thicknesses in a direction perpendicular to a surface of the substrate, and a second layer formed on the first layer and configured to close the through holes.