In a flow control valve which comprises a valve seat comprising an inner cylindrical part with a contact surface formed in its upper end part and an outer cylindrical part higher than the inner cylindrical member and a valve body that carries out an opening and closing action in a direction perpendicular to the contact surface of the valve seat, an inner cylindrical member and an outer cylindrical member, which are separate members, are airtightly fitted with each other to constitute the inner cylindrical part and the outer cylindrical part. As a result, by processing the contact surface of the inner cylindrical part to be smooth, the flow control valve can control flow rate of gas in a small flow rate range more accurately than before.