A wheel bearing includes a rotating element to which the wheel of the vehicle is mounted and configured to rotate together with the wheel of the vehicle; a non-rotating element fixed to the vehicle body; and one or more rolling elements provided between the rotating element and the non-rotating element and configured to rotatably support the rotating element relative to the non-rotating element. The rotating element includes a wheel mounting flange, and a sensor target used to measure a rotational speed of the wheel is provided on an axial end surface of the wheel mounting flange. The sensor target includes an annular plate portion configured to be mounted to the axial end surface of the wheel mounting flange, and the annular plate portion includes a target portion used for measuring the rotational speed of the wheel and at least one bolt insertion hole.