A magnetic element of the present invention includes a magnetic core member and a winding. The magnetic core member includes a central post, at least one lateral post and a winding space, and the winding is disposed in the winding space and around the central post. The central post includes a plurality of central air gaps, and the at least one lateral post includes a plurality of lateral air gaps. Since the magnetic element of the present invention includes several air gaps formed in the central post and the lateral posts and distributed uniformly on the entire magnetic path, such a structure prevents magnetic saturation and controls the magnetic leakage loss in a desired range. In addition, since the winding of the magnetic element of the present invention is directly disposed on the central post without a winding frame, the number of windings is thus increased so as to improve utilization ratio of the winding and working efficiency of the magnetic element.