Abstract: A resist is applied or an inorganic oxide is put from over the upper surface of a coil formed on an insulating layer and including wire members of a rectangular cross-section and channels between the wire members of the coil are filled halfway with the resist or the inorganic oxide. A space left in the channel is then coated with the inorganic oxide. The inorganic oxide, which is used in this manner for the purpose of preventing the deformation of the coil due to a secular change, can be filled without generating voids in the channel between the wire members, the physical strength of the most important upper location of the wire member becomes high and the electric characteristics of the coil are improved.