A soft magnetic powder core which can have a high electrical resistivity, a high magnetic flux density and a high strength easily, and the soft magnetic powder core can be used in various electromagnetic components such as a motor, an actuator, a generator and a reactor. The soft magnetic powder core in which the glass portion is scattered among the soft magnetic particles, the soft magnetic particle having the core particle with iron as the main component and the insulating coating layer containing P, O and Fe. Further, the junction portion with iron oxide as the main component is formed between the soft magnetic particle and the glass portion.