According to one embodiment, a strain sensing element includes a film unit being deformable, a first and a second magnetic unit, and a strain sensor. The first magnetic unit is provided on the film unit and is arranged with the film unit in a first direction. The first magnetic unit includes a first magnetic body layer and a first intermediate magnetic layer. The second magnetic unit is provided on the film unit and is arranged with the first magnetic unit in a second direction crossing the first direction. The second magnetic unit includes a second magnetic body layer and a second intermediate magnetic layer. The strain sensor is provided on the film unit between the first magnetic unit and the second magnetic unit. An electrical characteristic of the strain sensor changes according to a deformation of the film unit.