A magnetostrictive torque sensor having: a rotating shaft to rotate around a center axis, the rotating shaft having magnetostrictive characteristics; and a cylindrical magnetic core disposed at a predetermined distance on an outer periphery of the rotating shaft, the cylindrical magnetic core having a detection coil disposed on an inner periphery thereof to detect a torque applied to the rotating shaft. The detection coil is formed with a coil assembly to form a bridged circuit, and the coil assembly is formed with a flexible substrate coil disposed on a whole inner periphery of the magnetic core.