PURPOSE: To provide a pulse generating element capable of obtaining pulse like voltage in the magnetizing direction reversed state from a twisted linear ferromagnetic body with different coersive force by letting a linear ferromagnetic body pass through a deforming stage for forming the twisted linear ferromagnetic body and a heat treatment stage for heating the twisted linear ferromagnetic body to provide it with residual distortion.

CONSTITUTION: The rotation of a motor 10 is transmitted to a rotary shaft 11, and a wire feed drum 5 is rotated to deliver a linear ferromagnetic body (wire) 16 at constant speed. The wire 16 fixed by a V-grooved rotary part twisting guide roller 9 is subjected to the application of torsional stress by the rotation of a rotary part body through a twisting rubber roller 12 so as to be formed into a twisted linear ferromagnetic body from the linear ferromagnetic body. The subsequent heat treatment is performed to the wire 16 with torsional stress held constantly by a heat treating furnace 15 provided between the rubber roller 12 and a twist holding rubber roller 13. This results in obtaining a pulse generating element with its inner peripheral cross section having larger coersive force than its outer peripheral cross section.