PURPOSE: To form a horizontally laid micro.coil on a substrate by forming a first wiring body, a coil core, and second a wiring body in order, by applying planar technique.

CONSTITUTION: On an SiO2 insulating layer 2, an Al film of 1μm in thickness is deposited by sputtering; a first lead wire body 3 of Al is formed by patterning; an SiO2 insulating film 4 buried in the peripheral part of the first lead wire body 3 is formed; in the state where the upper surface of the first lead wire body 3 is exposed, the surface is flattened. A first insulating film 5 and a coil core film 6 of SiO2 are deposited in order by CVD method; both of the films are patterned so as to be left on a parallel connection region; a second insulating film 8 is deposited by CVD method; thus a coil core 7 covered by the second insulating film 8 is formed. An Al film is deposited by sputtering, and a plurality of second conductive lead wire bodies 9 of Al in parallel connection turning to a winding upper part and a winding side part of the coil lead wire are formed. Thereby a horizontal type micro.coil constituted by winding the coil core 7 while the first lead wire 3 and the second lead wire 9 communicated with each other is formed on a substrate.