A solid-state imaging device which includes a color filter having excellent color reproduction, a manufacturing method thereof and a camera are provided.A color filter in a solid-state imaging device 1 having an optical film thickness of approximately ¼ of a set wavelength λ, being sandwiched by a third layer and a fourth layer which are spacer layers in which only 3 layers are laminated and which consist of two types of layers (first layers and a second layer) with different refractive indexes, and further, having a structure that is sandwiched by a film, a first layer, which has a film thickness approximately equal to the above λ/4. Between the two types of layers having different refractive indexes, the first layers are composed of high refractive index material, and the second layer is composed of low refractive index material. The third layer and the fourth layer have an optical film thickness according to the light which passes through, and the material film thickness of the entire color filter also differs for each color of light.