An inductor comprising: a first wire and a second wire adjacent to each other and separated by an interval; a first magnetic layer having a first surface continuing in a surface direction, a second surface separated from the first surface by an interval in a thickness direction, and continuing in the surface direction, and an inner peripheral surface located between the first surface and the second surface, being in contact with an outer peripheral surface of the first wire and an outer peripheral surface of the second wire, the first magnetic layer containing approximately spherical-shaped magnetic particles and resin; a second magnetic layer having a third surface being in contact with the first surface, and a fourth surface separated from the third surface in the thickness direction, the second magnetic layer containing approximately flat-shaped magnetic particles and resin; and a third magnetic layer having a fifth surface being in contact with the second surface, and a sixth surface separated from the fifth surface by an interval in the thickness direction, the third magnetic layer containing approximately flat-shaped magnetic particles and resin, wherein each of a relative permeability of the second magnetic layer and a relative permeability of the third magnetic layer is higher than a relative permeability of the first magnetic layer, the third surface has a first concave portion caving in from a first facing portion facing the first wire in the thickness direction and a second facing portion facing the second wire in the thickness direction between the first facing portion and the second facing portion, the fourth surface has a second concave portion caving in from a third facing portion facing the first facing portion in the thickness direction and a fourth facing portion facing the second facing portion in the thickness direction between the third facing portion and the fourth facing portion, the fifth surface has a third concave portion caving in from a fifth facing portion facing the first wire in the thickness direction and a sixth facing portion facing the second wire in the thickness direction between the fifth facing portion and the sixth facing portion, and the sixth surface has a fourth concave portion caving in from a seventh facing portion facing the fifth facing portion in the thickness direction and an eighth facing portion facing the second facing portion in the thickness direction between the seventh facing portion and the eighth facing portion. a first wire and a second wire adjacent to each other and separated by an interval; a first magnetic layer having a first surface continuing in a surface direction, a second surface separated from the first surface by an interval in a thickness direction, and continuing in the surface direction, and an inner peripheral surface located between the first surface and the second surface, being in contact with an outer peripheral surface of the first wire and an outer peripheral surface of the second wire, a first surface continuing in a surface direction, a second surface separated from the first surface by an interval in a thickness direction, and continuing in the surface direction, and an inner peripheral surface located between the first surface and the second surface, being in contact with an outer peripheral surface of the first wire and an outer peripheral surface of the second wire, the first magnetic layer containing approximately spherical-shaped magnetic particles and resin; a second magnetic layer having a third surface being in contact with the first surface, and a fourth surface separated from the third surface in the thickness direction, a third surface being in contact with the first surface, and a fourth surface separated from the third surface in the thickness direction, the second magnetic layer containing approximately flat-shaped magnetic particles and resin; and a third magnetic layer having a fifth surface being in contact with the second surface, and a sixth surface separated from the fifth surface by an interval in the thickness direction, a fifth surface being in contact with the second surface, and a sixth surface separated from the fifth surface by an interval in the thickness direction, the third magnetic layer containing approximately flat-shaped magnetic particles and resin, wherein each of a relative permeability of the second magnetic layer and a relative permeability of the third magnetic layer is higher than a relative permeability of the first magnetic layer, the third surface has a first concave portion caving in from a first facing portion facing the first wire in the thickness direction and a second facing portion facing the second wire in the thickness direction between the first facing portion and the second facing portion, the fourth surface has a second concave portion caving in from a third facing portion facing the first facing portion in the thickness direction and a fourth facing portion facing the second facing portion in the thickness direction between the third facing portion and the fourth facing portion, the fifth surface has a third concave portion caving in from a fifth facing portion facing the first wire in the thickness direction and a sixth facing portion facing the second wire in the thickness direction between the fifth facing portion and the sixth facing portion, and the sixth surface has a fourth concave portion caving in from a seventh facing portion facing the fifth facing portion in the thickness direction and an eighth facing portion facing the second facing portion in the thickness direction between the seventh facing portion and the eighth facing portion.