In an embodiment, a magnetic body includes soft magnetic alloy grains 11 containing Fe, element L, and element M (where element L is Si or Zr and element M is a metal element other than Si or Zr that oxidizes more easily than Fe), as well as oxide film produced from oxidization of part of these grains 11; wherein at least some of the bonds between adjacent soft magnetic alloy grains 11 are by way of the oxide film; the oxide film has an inner film 12a, and an outer film 12b positioned on the outer side of the inner film 12a; and the inner film 12a contains more of element L than element M, while the outer film 12b contains more of element M than element L.