A method for manufacturing a micromechanical component, that has at least one hollow space and a functional element that is provided at least partially in the hollow space and/or a functional layer that is provided at least partially therein, and a micromechanical component that is manufactured in accordance with the method, are described. To reduce manufacturing costs, the functional element and/or the functional layer is provided with a first protective layer at least in an area that directly or indirectly borders on a first sacrificial layer, which temporarily occupies the space of the hollow space that is subsequently formed in one or a plurality of etching steps, the material of the first protective layer being selected such that at least one etching process and/or etching medium, which etches or dissolves the first sacrificial layer, either does not substantially attack the first protective layer or does so only at a reduced etching rate in comparison to the first sacrificial layer.