A rotation sensor includes a first rotor constituted by a magnetic material and having an outer face that has first conductive layers disposed in two levels as viewed in the direction of a rotation axis and second conductive layers disposed outwardly of and between the first conductive layers, a second rotor having metal members corresponding to the first conductive layers of the first rotor, and a stationary core having a stationary core body that accommodates therein two exciting coils that are spaced from each other in the direction of the rotation axis. The second rotor is disposed between the first rotor mounted to a first shaft and the stationary core fixed to a stationary member, and is mounted to a second shaft which is rotatable relative to the first shaft.