A far infrared film and manufacturing method thereof are provided in the present disclosure. The far infrared film includes a substrate, an oxide film and a thermoelectric film. The substrate includes a metal foil and a plastic film stacked with each other. The oxide film is combined on the metal foil. The oxide film is made of oxide gel mixed by oxide powder and glue. The thermoelectric film is combined on the plastic film, and a flexible sheet is formed by the thermoelectric film, the oxide film and the substrate. The far infrared film is thereby able to be bent to fit body curve and contains a high content of oxide powder, and the far infrared film is therefore easy to use and well far infrared radiative.本發明係關於一種遠紅外線膜結構及其製造方法,此遠紅外線膜結構包括一載體、一氧化物薄膜及一電熱膜,載體具有相互層疊結合的一金屬箔片及一塑膠薄膜;氧化物薄膜結合在金屬箔片上,氧化物薄膜由一氧化物粉末及一溶膠混合成的一氧化物凝膠所構成;電熱膜結合在塑膠薄膜上,電熱膜、氧化物薄膜及載體共同組成一可撓性薄板。藉此,使遠紅外線膜結構能彎折以貼覆人體曲線並含有高含量的氧化物粉末,讓遠紅外線膜結構具有良好的使用方便性及遠紅外線放射率。10‧‧‧遠紅外線膜結構1‧‧‧載體11‧‧‧金屬箔片12‧‧‧塑膠薄膜2‧‧‧氧化物薄膜3‧‧‧電熱膜31‧‧‧可撓性電熱片32‧‧‧電極33‧‧‧表面4‧‧‧阻絕層5‧‧‧可撓性薄板6‧‧‧黏貼層