Magnetic element

To provide a magnetic element such as a pot-shaped inductor in which a coil is covered by a magnetic body, having excellent cooling performance and being capable of suppressing heat generation. An inductor 1 as the magnetic element is provided with a coil formed by winding a winding wire, a magnetic body 2 in which the coil 5 is arranged and which transmits magnetic flux generated by the coil 5. The magnetic body 2 includes an air-cooling portion for air-cooling the magnetic element, on a magnetic body outer diameter portion which covers an outer diameter side of the coil 5. The air cooling portion is formed of a slit 7 as a hole structure penetrating the magnetic body outer diameter portion. Further, in a configuration in which the coil is sealed by a sealing resin, the magnetic body includes a flow control path, which controls a flow of the resin in filling the sealing resin, on a surface facing the coil.