The present invention provides a sensor element having a sensor substrate and a sensing portion supported by the sensor substrate. A resin film is provided between the sensor substrate and the sensing portion. The resin film has a high heat resistance to the temperature of the fabrication process and the use of sensor element, has excellent coverage of a three-dimensional structure, has a flat surface, applies a low stress to the sensing portion, is formed at low temperature, and prevents the sensing portion from being adversely affected in its fabrication process.