The invention relates to a counting
cell for physical components, which comprises a bottom
solid phase supporting plane (1), and three or more than three supporting components (2) for controlling counting depth are arranged on the bottom
solid phase supporting plane. A manufacturing method thereof comprises the following steps: cleaning the supporting components;
drying the supporting components; fully and evenly mixing high vacuum
silicone ester and the supporting components according to a volume ratio of 2-15:1; and arranging the supporting components on the bottom
solid phase supporting plane to form at least three supporting points. A using method comprises the following steps: adding samples (4) to be tested among the supporting components on the bottom solid phase supporting plane of the counting
cell; covering the samples by a cover plate (3), and pressing the cover plate to the lowest position; and placing the counting
cell below the
microscope to count, wherein a computing formula comprises that: the density of the physical components is equal to average physical component number of each visual field divided by a product of the height of the supporting components multiplying the visual field area of the
microscope. The counting cell has the advantages of low cost, simple manufacture, convenient use and long valid period, and can reduce
threat of infectious samples to health by once use.