Disclosed herein are a transmission line of coaxial type and a manufacturing method thereof, capable of preventing a radiative signal loss of signal lines during transmission of an RF signal and removing signal interference between adjacent signal lines, thus allowing signal lines to be compactly arrayed during a manufacture of IC, and reducing a dimension of the IC. The transmission line of coaxial type includes grooves provided on a semiconductor substrate, a first ground layer, an electrically conductive epoxy coated on a flat part of the first ground layer except the grooves, second ground layers provided on the electrically conductive epoxy, a dielectric film provided at a position above the grooves and the second ground layers, a third ground layer provided on an upper surface of the dielectric film, and signal lines placed in spaces defined by the grooves and a lower surface of the dielectric film. In this case, the electrically conductive epoxy is coated on only contact surfaces of the first and second ground layers, and the signal lines are attached to the lower surface of the dielectric film.