A manufacturing method for a MEMS element, by which both a microphone including a microphone capacitor and a pressure sensor including a measuring capacitor are implemented in the MEMS structure. The components of the microphone and pressure sensor are formed in parallel but independently in the layers of the MEMS structure. The pressure sensor diaphragm is structured from a first layer, which functions as a base layer for the microphone diaphragm. The fixed counter-electrode of the measuring capacitor is structured from an electrically conductive second layer which functions as a diaphragm layer of the microphone. The fixed pressure sensor counter-element is structured from third and fourth layers. The third layer functions in the area of the microphone structure as a sacrificial layer, the thickness of which in the area of the microphone structure determines the electrode distance of the microphone capacitor. The microphone counter-element is structured from the fourth layer.