To provide an LR composite parts which can be used for a higher frequency band by connecting a resistor in parallel to a coil which is formed by laminating plural non-magnetic layers consisting primarily of glass materials, a resistor and the coil conductor patterns of plural layers into a single body and by connecting the layers of coil conductor patterns to each other.

The Ag coil patterns 56 to 61, the via holes 62a to 66a and the pad parts 62b to 66b are provided to the non-magnetic sheets 45 to 50 among those non-magnetic sheets 43 to 51 which primarily consist of borosilicate glass with addition of quartz glass. Meanwhile, a resistor 55 consisting of Ni, Cr, etc., is formed on the top surface of the sheet 43 and the sheets 43 to 51 (incl. protection sheets 44 and 51) are fixed to each other with pressure to form a single layered product. Therefore, the via holes and the pad parts are overlapping with each other together with the patterns 56 to 61 connected in series to form a coil 54. Then the resistor 55 is connected in parallel to the coil 54 via an external electrode. Thus, a noise eliminating filter 41 of such a constitution can operate in a higher frequency band.