A far infrared film structure and a method of manufacturing the same are provided in this disclosure. The far infrared film structure includes a substrate, an oxide thin film, and an electrothermal film. The substrate has a metallic foil sheet and a plastic film overlappingly combined with each other. The oxide thin film is combined onto the metallic foil sheet and consists of an oxide gel formed by mixing an oxide powder and a sol. The electrothermal film is combined onto the plastic film, and the electrothermal film, the oxide thin film, and the substrate together constitute a flexible thin plate. Thus, the far infrared film structure is bendable to conform closely to the contours of a human body and also has a high content of the oxide powder. Therefore, the far infrared film structure is convenient to use and has a good far infrared emission rate.
