The stator includes a plurality of concentrated winding coils disposed coupled into an annular form through yokes, and a plurality of conductors that couple the coil ends of the concentrated winding coils to each other in a multi-phase connection fashion. Conductors for a U-phase, a V-phase, a W-phase, and neutral points P are each formed of a plurality of holes for inserting therethrough coil ends and are substantially circular with different diameters, and are disposed on the same plane. A connection plate provided with a wall is inserted between the conductors and the concentrated winding coils. A rotating machine includes the above-mentioned stator and a rotor that is rotatable within the stator.