A magnetic encoder includes a multi-pole magnetic detecting unit having a multi-pole magnet. In the multi-pole magnetic detecting unit, first and second magnetic detecting elements that output sinusoidal signals having a 90° phase difference are arranged apart from third and fourth magnetic detecting elements at a mechanical angle of 180° . The first and third magnetic detecting elements are disposed at the same position represented by an electrical angle and output sinusoidal signals of a same phase. The second and fourth magnetic detecting elements are arranged at the same position represented by an electrical angle and output sinusoidal signals of a same phase. A sum signal of the output signals of the first and third magnetic detecting elements and that of the output signals of the second and fourth magnetic detecting elements are obtained, thereby eliminating or remarkably reducing error components of detection signals of the first to fourth magnetic detecting elements caused by the magnetic flux of a two-pole magnet and those of the detection signals caused by rotational run out of the multi-pole magnet. A rotational angle can be detected with high accuracy.