Provided is a sensing element, comprising non-conductive substrates (12;42) and a conductive winding (14) which at least surrounds the substrates (12;42) section by section. Through a thin film technology, the winding (14) is at least coated on the substrates (12;42) section by section. The sensing element is characterized in that the substrates (12;42) is completely formed by a soft magnetic ferrite material, or contains soft magnetic ferrite material distributed in the whole volume of the substrates.