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 a plurality of 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.
