Disclosed is a method of manufacturing an emitter in which the tip of the emitter can be formed into a desired shape even when various materials are used for the emitter. The method includes performing an electrolytic polishing process of polishing a front end of a conductive emitter material so that a diameter of the front end is gradually reduced toward a tip; performing a first etching process by irradiating a processing portion of the emitter material processed by the electrolytic polishing process with a charged particle beam; performing a sputtering process by irradiating the pointed portion formed by the first etching process with a focused ion beam; and performing a secondary etching process of further sharpening the tip by an electric field induced gas etching processing while observing a crystal structure of the tip of the pointed portion processed by the sputtering process using a field ion microscope.