A physiological signal receiving apparatus and a manufacturing method thereof are provided. The physiological signal receiving apparatus includes an electrode layer, a protective layer and a conductive structure electrically connected to the electrode layer. The electrode layer is disposed on a substrate. The electrode layer includes a porous gel and conductive particles distributed therein. The protective layer is disposed on the substrate and the electrode layer. The protective layer has an opening exposing a portion of the electrode layer. The porous gel is expanded after absorbing liquid, such that a surface of the electrode layer exposed by the opening is higher than a surface of the protective layer.一種生理訊號接收裝置及其製造方法。生理訊號接收裝置包括電極層、保護層以及與電極層電性連接的導電結構。電極層配置於基材上，電極層包括多孔性膠體與分佈於多孔性膠體中的多個導電粒子。保護層配置於基材與電極層上，保護層具有開口，且開口暴露出部分電極層。所述多孔性膠體吸收液體後膨脹，使得經開口暴露出之電極層的表面高於保護層的表面。
