According to one embodiment, a photoelectric conversion element includes a first electrode, a second electrode, a photoelectric conversion layer and a first layer. The photoelectric conversion layer is provided between the first electrode and the second electrode. The first layer is provided between the first electrode and the photoelectric conversion layer. The first layer includes at least a first metal oxide. The first layer has a plurality of orientation planes. At least one of the orientation planes satisfies the relationship L1>L2, where L1 is a length of the one of the plurality of orientation planes, and L2 is a thickness of the first layer along a first direction. The first direction is from the first electrode toward the second electrode.