A roller bearing having a tolerance compensation function, which is capable of being properly deformed and absorbing a processing tolerance within a range of an elastic region even when a distance between MEMS structures is changed due to the processing tolerance of the MEMS structures, being deformed to a minimum and rolled while maintaining a smooth contact with the MEMS structures by uniformly dispersing vertical loads applied from the MEMS structures through a plurality of the bearings, and thus minimizing the occurrence of abrasion and preventing damage to the bearing, and a method of manufacturing the same are provided. The roller bearing includes a roller bearing having a C-shaped section structure in which a gap having a specific interval is formed on one side of the roller bearing.