FIGS. 8A through 9C are cross-sectional views illustrating another method for manufacturing the inductor pertaining to Example 1. As shown in FIG. 8A, an insulative layer 20 is formed on a silicone board, glass board, sapphire board, or other support board 90 by, for example, printing or coating a resin material or adhering a resin film thereon. On the insulative layer 20, a second conductor 34 is formed according to the sputtering method, while an insulative layer 21 covering the second conductor 34 is formed. The insulative layer 21 is formed by printing or coating a resin material or adhering a resin film. Thereafter, the insulative layer 21 is polished to expose the surface of the second conductor 34 (a part of the insulative layer 21 surrounding the periphery of the second conductor 34 remains). Next, a seed layer (not illustrated) is formed on the remaining part of the insulative layer 21, after which a resist film 92 with openings is formed on the seed layer. After the resist film 92 has been formed, a descum process may be performed to remove the residual resist in the openings. Thereafter, first parts 32a of the first conductors 32 are formed in the openings in the resist film 92 according to the electroplating method.

As shown in FIG. 8B, the resist film 92 and seed layer are removed, and then an insulative layer 22 covering the first parts 32a of the first conductors 32 is formed. The insulative layer 22 is formed by printing or coating a resin material or adhering a resin film. Thereafter, the insulative layer 22 is polished to expose the surfaces of the first parts 32a of the first conductors 32.