Position measuring device with - at least one material measure with an optical structure, - at least one light receiver arranged at a distance from the material measure, - a light source arranged at a distance from the material measure and at a distance from the light receiver, and - at least one transparent substrate present between the material measure and the light receiver, wherein the light receiver is deposited directly on the transparent substrate, on the side of the substrate opposite the material measure in the form of a thin-film structure consisting of several layers arranged one above another, wherein a supporting plate is provided with circuit-board conductors, on which the substrate is arranged, and the transparent substrate and the supporting plate are joined solidly together by Flip-Chip assembly, wherein the optical structure of the material measure has two or more tracks with optical elements, and a first track serves for production of an incremental signal, characterised in that, - the optical structure of the material measure comprises focussing optical elements, preferably an arrangement of 3-D reflectors, - the light receiver is formed as sensor zone, consisting in each case of a plurality of light receiver elements, wherein at least one first and one second sensor zones are provided, wherein the first sensor zone is designed to interact with the first track for production of an incremental signal and wherein the second sensor zone is designed to interact with a second track, which is either an index track or a coded track, - the first sensor zone of the light receiver comprise at least two light receiver elements arranged mutually displaced by 180 degrees, and - the second sensor zone of the light receiver is composed of a first oblong light receiver element and two oblong light receiver elements, which are arranged essentially with mirror-image symmetry and at an angle to the longitudinal axis of the first receiver element. - at least one material measure with an optical structure, - at least one light receiver arranged at a distance from the material measure, - a light source arranged at a distance from the material measure and at a distance from the light receiver, and - at least one transparent substrate present between the material measure and the light receiver, wherein the light receiver is deposited directly on the transparent substrate, on the side of the substrate opposite the material measure in the form of a thin-film structure consisting of several layers arranged one above another, - the optical structure of the material measure comprises focussing optical elements, preferably an arrangement of 3-D reflectors, - the light receiver is formed as sensor zone, consisting in each case of a plurality of light receiver elements, wherein at least one first and one second sensor zones are provided, wherein the first sensor zone is designed to interact with the first track for production of an incremental signal and wherein the second sensor zone is designed to interact with a second track, which is either an index track or a coded track, - the first sensor zone of the light receiver comprise at least two light receiver elements arranged mutually displaced by 180 degrees, and - the second sensor zone of the light receiver is composed of a first oblong light receiver element and two oblong light receiver elements, which are arranged essentially with mirror-image symmetry and at an angle to the longitudinal axis of the first receiver element.