A conductive substrate (18) and an etching substrate (20) are bonded to each other. An etch mask (25) is formed on the etching substrate (20) using a photolithography technique. On the etching substrate (20), grooves (20a) and X-ray transmitting sections (14b) are formed by dry etching using Bosch process. The grooves (20a) are filled with Au (27) by an electroplating method using the conductive substrate (18) as an electrode. Thus, X-ray absorbing sections (14a) are formed.