Disclosed is a particulate matter sensor having a structure which may achieve a reduction in distance between two electrodes and an increase in area of measurement electrodes so as to facilitate enhancement in measurement accuracy, reliability, and sensitivity, and reduce influence on sensitivity according to sensor mounting directions. The particulate matter sensor may include a housing provided with an inlet and an outlet, and a sensing unit installed within the housing so as to pass exhaust gas, the sensing unit may include a laminate including an electrically insulating substrate, a first electrode provided on one surface of the electrically insulating substrate, a second electrode provided on the other surface of the electrically insulating substrate, and a porous layer stacked on one of the first electrode and the second electrode and having a structure to pass the exhaust gas, and the laminate is spirally wound on a base unit.