To realize a much higher resolution by suppressing the generation of the strain of a static magnetic field in a coil and the uneven generation of the distribution of a high-frequency magnetic field.

A fundamental coil 1 in this sample coil for nuclear magnetic resonance is constituted of a first coil 2 and a second coil 3 as a pair. The first coil 2 is formed of a diamagnetic material of high electric conductivity such as, e.g. copper, silver, gold or the like. In addition, the second coil 3 is formed of a paramagnetic material such as, e.g. aluminum, palladium, platinum or the like so as to take susceptibility and electric conductivity into acount. The first and second coils 2, 3 are formed and maintained in a prescribed cylindrical shape in such a way that the respective filament materials are connected by using a diamagnetic soldering operation, a fusing operation, a pressure welding operation or the like. Then, when the first and second coils 2, 3 are combined, the total susceptibility of the fundamental coil 1 is controlled up to susceptibility which is extremely close to air.