According to one embodiment, a strain sensing element is provided on a film unit configured to be deformed. The strain sensing element includes a functional layer, a first magnetic layer, a second magnetic layer, and a spacer layer. The functional layer includes at least one of an oxide and a nitride. The second magnetic layer is provided between the functional layer and the first magnetic layer. A magnetization of the second magnetic layer is variable in accordance with a deformation of the film unit. The spacer layer is provided between the first magnetic layer and the second magnetic layer. At least a part of the second magnetic layer is amorphous and includes boron.
