Abstract: Provided is a magneto-impedance element (an MI element) which can attain an increase in output power and size reduction. In the MI element of the present invention, a detection coil (13) winding around a magneto-sensitive wire (12) provided above a substrate (11) comprises a first wiring part (131) comprising film-shaped electrically conductive bodies formed along a flat surface of the substrate and crossing the magneto-sensitive wire; a second wiring part (132) comprising film-shaped electrically conductive bodies formed on an opposite side of the magneto-sensitive wire to the first wiring part and crossing the magneto-sensitive wire; and a connecting part (133, 134) comprising columnar or tubular electrically conductive bodies surrounded by an electrically insulating part at both lateral sides of the magneto-sensitive wire and extending in a normal direction of the substrate so as to connect predetermined positions of the first wiring part and those of the second wiring part.