PURPOSE: To obtain an element which assures easy reduction in size and connection to circuits by forming a linear gap within a magnetic substance and allowing a conductive material to be poured into such gap.

CONSTITUTION: A wire material of organic substance is embedded within a ferrite material at the time of molding a ferrite core. This molded substance is combusted by the heat processing under a temperature where the organic wire material 1 is decomposed and splashes from the inside of molded substance. A molded substance thus obtained is combusted in order to obtain a ferrite core having a gap of desired shape therein. This ferrite core is floated in a sealed conductor metal dissolving tank and inside thereof is vacuumized. Thereafter, air pressure within the dissolving tank is raised so that the dissolved metal is injected into the ferrite core. When the ferrite core is lifted out from the dissolving tank under this condition, linear conductors are formed within the ferrite core.