The present invention provides a membrane electrode assembly (MEA) which has a high level of power generation performance under a low humidified condition and a high level of production efficiency, and further, a manufacturing method of such an MEA and a fuel cell having such an MEA. The present invention includes forming first electrode catalyst layer 2, forming polymer electrolyte layer 1 on the first electrode catalyst layer 2 in such a way that a cross sectional surface of the first electrode catalyst layer 2 is also covered with the polymer electrolyte layer 1, and forming second electrode catalyst layer 3 on the polymer electrolyte layer 1 in such a way that a cross sectional surface of the second electrode catalyst layer 3 is covered with the polymer electrolyte layer 1.