The invention provides a vacuum tunneling device and a method for manufacturing the same. The method comprises the following steps: forming a tunneling device on a substrate; forming an insulating interlayer on the substrate, wherein the insulating interlayer is provided with an opening for exposing the tunneling device; and performing a tilted deposition process in the vacuum chamber to form a sealing layer on the insulating interlayer such that the sealing layer fills an upper portion of the opening.
