A method for fabricating a thermo-electric cell, comprising steps as follows: selecting Sb, Bi and Te as target materials, wherein Sb and Bi targets are set in direct current target sites respectively, and then Te target is set in a radio frequency target site; putting an insulating substrate in a fixture in a deposition chamber; wherein the fixture is configured to turn over the insulating substrate such that films are deposited on both sides of the insulating substrate; exposing one side of the insulating substrate, sheltering all the other sides; aslant setting the insulating substrate at a certain angle for deposition of Sb, Bi and Te films on an exposed side of the insulating substrate; depositing a P-type thermo-electric thin-film layer with a thickness of 1 nm to 10μm on one side of the insulating substrate by depositing Sb and Te films respectively on one side of the insulating substrate using a direct current sputtering and a radio frequency sputtering respectively and then implementing a subsequent heat treating; depositing a N-type thermo-electric thin-film layer with a thickness of 1 nm to 10μm on the other side of the insulating substrate by adjusting the target materials and turning over the substrate insulating substrate, depositing Bi and Te films respectively on the other side of the insulating substrate using a direct current sputtering and a radio frequency sputtering respectively and then implementing a subsequent heat treating; connecting the P-type thermo-electric thin-film layer and the N-type thermo-electric thin-film layer on the exposed side of the insulating substrate; extracting electrodes (140, 150) from the P-type thermo-electric thin-film layer and the N-type thermo-electric thin-film layer respectively to form a main structure of the thermo-electric cell. selecting Sb, Bi and Te as target materials, wherein Sb and Bi targets are set in direct current target sites respectively, and then Te target is set in a radio frequency target site; putting an insulating substrate in a fixture in a deposition chamber; wherein the fixture is configured to turn over the insulating substrate such that films are deposited on both sides of the insulating substrate; exposing one side of the insulating substrate, sheltering all the other sides; aslant setting the insulating substrate at a certain angle for deposition of Sb, Bi and Te films on an exposed side of the insulating substrate; depositing a P-type thermo-electric thin-film layer with a thickness of 1 nm to 10μm on one side of the insulating substrate by depositing Sb and Te films respectively on one side of the insulating substrate using a direct current sputtering and a radio frequency sputtering respectively and then implementing a subsequent heat treating; depositing a N-type thermo-electric thin-film layer with a thickness of 1 nm to 10μm on the other side of the insulating substrate by adjusting the target materials and turning over the substrate insulating substrate, depositing Bi and Te films respectively on the other side of the insulating substrate using a direct current sputtering and a radio frequency sputtering respectively and then implementing a subsequent heat treating; connecting the P-type thermo-electric thin-film layer and the N-type thermo-electric thin-film layer on the exposed side of the insulating substrate; extracting electrodes (140, 150) from the P-type thermo-electric thin-film layer and the N-type thermo-electric thin-film layer respectively to form a main structure of the thermo-electric cell.