Abstract: A magnetic element and a method for manufacturing the same are provided. The magnetic element may be applied to various electronic devices requiring magnetic elements, for example, communication circuits and transformer circuits. The magnetic element mainly includes a substrate and an iron core. The substrate has an accommodation slot formed thereon, and the iron core is assembled in the accommodation slot. Furthermore, the substrate and the iron core are respectively disposed with a vertical circuit, and the substrate further has a horizontal circuit disposed on an upper surface and a lower surface respectively. After the above components are assembled, each vertical circuit and each horizontal circuit are electrically connected, so as to form the magnetic element having an coil architecture.