The electronic sight includes a base, an optical window, a point light source, a photomask and a low-reflective layer. The optical window is disposed on a first end of the base. The point light source, disposed on a second end of the base, provides a lightbeam. The photomask is disposed between the point light source and the optical window, and the low-reflective layer is formed thereon. The lightbeam passes through the photomask along a first direction, hits the optical window, and is reflected toward a second direction by the optical window. The method for manufacturing the electronic sight includes: providing a base; providing an optical window disposed on a first end of the base; providing a point light source disposed on a second end of the base; providing a photomask; forming a low-reflective layer on the photomask; and positioning the photomask between the point light source and the optical window.