The present invention relates to a microstructure and a manufacturing method thereof. The method includes: a step (a) of forming a water-soluble microstructure core on a substrate; and a step (b) of forming a waterproofing thin film on the water-soluble microstructure core. Thus, according to the present invention, the microstructure is able to be used for delivering drugs or additives into skin or cells as well as collecting body fluids. Moreover, to manufacture a hollow microstructure, the water-soluble microstructure core is able to be easily removed.본 발명은 (a) 기판 상에 수용성 마이크로구조체 코어를 형성하는 단계; 및 (b) 상기 수용성 마이크로구조체 코어 상에 방수성 박막을 형성하는 단계를 포함하는 마이크로구조체 및 이의 제조방법에 관한 것이다.