A piezoelectric actuator, the manufacturing method of the same and the head suspension assembly using the same are disclosed, wherein the piezoelectric actuator can be disposed easily without any breakage in mounting and can provide a magnetic head with fine displacements efficiently. More specifically, a first coupling portion and a second coupling portion are provided to couple the first piezoelectric element unit in parallel with the second piezoelectric element unit without being influenced each other by respective displacements. The configuration can provide a head suspension assembly with a high head positioning accuracy.