A high durability roller, a manufacturing method thereof and a power transmission device with the high durability roller are provided. The roller for a power transmission device that comprises a plurality of rollers in contact with each other directly or with lubricant between them, includes: a metal base having a Young's modulus of 220 GPa or less; and a coating that is formed on a surface of the metal base, includes hard particles and a metal component composed of at least either simple metal or alloy, and has a Young's modulus of 250 GPa or more. The power transmission device includes the roller. The method of manufacturing the roller includes: forming the coating on the surface of the metal base by thermal spraying using a thermal spray material that comprises the hard particles and the metal component composed of at least either simple metal or alloy.