A method of making a capacitor element used for a solid electrolyte capacitor is provided. The method includes steps of forming a dielectric layer, a solid electrolyte layer of manganese dioxide, a graphite layer and a metal layer in this order on an anode chip of valve metal. The method further includes a step of forming an intermediate layer between the electrolyte layer and the graphite layer. The intermediate layer is made by application of manganese nitrate solution containing 0.5 2.0 wt % of graphite powder or by application of a graphite material containing manganese dioxide powder.