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The invention relates to the field of material processing, and discloses a device manufacturing method suitable for a low-heat-conduction and electric-conduction material substrate, which comprises the following steps: 1) plating an electric-conduction film on the back surface of the low-heat-conduction and electric-conduction material substrate; 2) coating photoresist on the front surface of thelow-heat-conduction and electric-conduction material substrate; 3) exposing and developing; 4) loading the low-heat-conduction and electric-conduction material substrate into a substrate tray, carrying out dry etching through inductively coupled plasma dry etching equipment, repeating the step 2) and the step 3) to realize multi-layer graph copying, and completing copying of various graphs from simple to complex and from uniform depth to multi-layer unequal depth; wherein the etching gas is selected from CF4, CHF3, CF4/CHF3, C4F8/CF4 or C4F8/CHF3; the auxiliary etching gas is selected from O2,H2, Ar or N2; 5) stripping the photoresist; and 6) removing a golden electric film. The method has the advantages that the technological process is simple, the processing precision is high, no defectexists, the yield is high, and the mass production can be rapidly realized.