A variable inductor device has at least two coils. The at least two coils are disposed on an insulating substrate with an inductance adjusting element located therebetween. The inductance adjusting element is electrically connected at one end to a tap center electrode. The at least two coils are electrically connected to each other via the inductance adjusting element. The inductance adjusting element is grooved and horizontal paths of the inductance adjusting element are sequentially disconnected one by one by, for example, a laser beam. The inductances are thus varied. It is therefore possible to provide a variable inductor device in which the area required for mounting the device on a printed circuit board is decreased and the inductances are stably adjusted while keeping the inductances balanced.