The invention discloses switchable glass, and relates to the technical field of glass processing correlation. The switchable glass comprises glass, one side of the glass is fixedly connected to one side of a first bonding layer, the other side of the first bonding layer is fixedly connected to one side of a conductive dimming layer, and the other side of the conductive dimming layer is fixedly connected to one side of a second bonding layer. According to the switchable glass, the production cost is reduced and the use performance of each film layer is improved by re-adjusting the composition and composition ratio of each film layer. The invention further discloses a manufacturing method of the switchable glass. The manufacturing method comprises the following steps of step one, layer formation, step two, film manufacturing, step three, curtain coating, step four, spin coating, step five, sealing and pressing, step six, vacuum lamination, and step seven, pressurization. According to theswitchable glass and the manufacturing method thereof, two advanced spraying technologies of curtain coating and spin coating are adopted, so that a conductive hard coating, a conductive film and a polymer dispersed liquid crystal layer are closely attached together, and the function of the conductive dimming layer can be exerted.