A magnetic element including: a core including magnetic powders of volume occupancy within the range of 60-volume % to 80-volume % with respect to the whole volume, including a binder resin of volume occupancy of 12-volume % or more with respect to the whole volume and further including vacancy of volume occupancy of 8-volume % or more with respect to the whole volume; and a coil which is formed by winding a conductive wire and concurrently, which is buried into the core.