| CPC H01L 23/645 (2013.01) [H01L 23/49822 (2013.01); H01L 23/49838 (2013.01); H01L 28/10 (2013.01); H01L 28/40 (2013.01)] | 16 Claims |

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1. A package board comprising:
an inductor layer comprising:
a first magnetic layer comprising a first magnetic particle and a resin;
an inductor wiring that functions as an inductor in the first magnetic layer; and
a second magnetic layer on at least one surface of the first magnetic layer, the second magnetic layer comprising a second magnetic particle that is higher in average flatness than the first magnetic particle and a resin, and the second magnetic particle having a shape where a dimension in a direction along a main surface of the second magnetic layer is longer than a dimension in a thickness direction of the second magnetic layer,
wherein a thickness ratio ([H/(H+K)]×100 (%)) is 30% to 50%, where H is a thickness of the second magnetic layer, and K is a thickness of the first magnetic layer between the inductor wiring and the second magnetic layer.
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