A double sided board with buried element and a method for manufacturing the same are disclosed. At least one buried element is fixed on a dielectric layer and embedded in an insulation layer. First and second electrical circuits are formed on upper and lower surfaces of the insulation layer, respectively. At least one through-hole is formed in the insulation layer and filled with a conductive layer to electrically connect the first and the second electrical circuits. The dielectric layer beneath the buried element and the insulation layer above the buried element are provided with at least one opening, respectively, which is filled with the conductive layer, thereby connecting the conductive layer and external circuits or electrical elements. Additionally, the first and second electrical circuits are covered with first and second solder masks, respectively, so as to avoid environmental effect and improve preciseness of the circuits.