This rare earth magnet having high strength and high electrical resistance has a structure including an R—Fe—B-based rare earth magnet particles 18 which are enclosed with a high strength and high electrical resistance composite layer 12. The high strength and high electrical resistance composite layer 12 is constituted from a glass-based layer 16 that has a structure comprising a glass phase or R oxide particles 13 dispersed in glass phase, and R oxide particle-based mixture layers 17 that are formed on both sides of the glass-based layer 16 and contain an R-rich alloy phase 14 which contains 50 atomic % or more of R in the grain boundary of the R oxide particles.