According to one embodiment, a strain sensing element provided on a deformable substrate includes: a first magnetic layer； a second magnetic layer； a spacer layer； and a bias layer. Magnetization of the second magnetic layer changes according to deformation of the substrate. The spacer layer is provided between the first magnetic layer and the second magnetic layer. The second magnetic layer is provided between the spacer layer and the bias layer. The bias layer is configured to apply a bias to the second magnetic layer.
