The utility model relates to a high-performance magnetostriction sensor utilizing multiple layers of winding coils, which belongs to the technical field of acoustic sensors. The high-performance magnetostriction sensor is characterized in that a bias magnetic field is generated near the sensor by utilizing permanent magnets, when two ends of an enamelled wire are added with alternating voltage, analternating magnetic field can be generated on a steel strand, because ferromagnetic materials have magnetostrictive effect, partial mechanical vibration can be generated in the steel strand and canbe transmitted from an excitation source to two directions, and a receiving sensor can catch the mechanical vibration according to magnetostrictive reaction. Multiple layers of enamelled wires are wound on a solenoid, each two layers of enamelled wires are separated by black adhesive tapes, winding directions of the layers of enamelled wires arranged between each two steps are identical, and the layers of enamelled wires which are wound are in parallel or series connection and are simultaneously used for exciting and receiving signals. The high-performance magnetostriction sensor resolves current problems that the magnetostriction sensor is low in amplitude of receiving signals and poor in signal-to-noise ratio, and effectively improves detecting range and detecting precision.