PURPOSE: To manufacture a soft magnetic material having excellent permeability in a high-frequency region by mutually laminating a soft magnetic layer composed of a polymer and a ferromagnetic metal and a layer consisting of a non-magnetic material.

CONSTITUTION: A polymer and a ferromagnetic metal are vapor-deposited simultaneously onto the surface of a non-magnetic base body 1 to form a soft magnetic film 3, a non-magnetic metallic layer 5 is vapor-deposited and formed onto the surface of the soft-magnetic film, and a novel soft magnetic film 3 is shaped onto the surface of the non-magnetic metallic layer. It is desirable that Fe and Co or an Fe. Co base alloy is used for increasing saturation magnetic flux density as a magnetic metal for forming a soft magnetic layer. A non-magnetic metal and a nitride and an oxide thereof, Si and Ce and a nitride and an oxide thereof, a compound semiconductor such as ZnSe, GaAs, etc., etc., can be employed as a non-magnetic layer material. The soft magnetic material can be used preferably as a magnetic head and the core material of a small-sized high-frequency transformer.