A handling member is prepared that provides a channel that can withstand subsequent back face processing as to a substrate having elements made up of a substrate and a membrane, and the handling member is fixed to the substrate so that at least a portion within the elements are supported by the handling member. This provides a manufacturing method wherein the physical strength of an element at the time of manufacturing an electromechanical transducing apparatus is strengthened, and the handling member is easily detached in a short time after processing of the element.