A common mode filter with a multi spiral layer structure includes a first coil, a second coil, a third coil connected in series with the first coil, a fourth coil connected in series with the second coil, a first material layer and a second material layer. The second coil is disposed between the first and third coils, and the third coil is disposed between the second and fourth coils. At least one of the first and second material layers comprises magnetic material. The first, second, third, and fourth coils are disposed between the first and second material layers.