There is provided a common mode choke coil whose impedance value can be easily adjusted by changing the thickness of an insulation layer for impedance value adjustment appropriately. An insulation layer for impedance value adjustment is formed throughout a principal surface of a first magnetic substrate. Coil patterns and insulation layers are alternately formed on that layer. Parts of the insulation layers other than the insulation layer for impedance value adjustment are removed in either or both of a central region surrounded by the coil patterns and a region around the coil patterns. A resin including magnetic powder is provided on the uppermost insulation layer and the regions where the insulation layers have been removed, and a second magnetic substrate is bonded through a bonding layer.