Coil and method for forming a coil

A coil, comprising:

• first and second coil elements both of which are formed by feeding one piece of a rectangular wire rod by a predetermined amount and winding rectangularly in an edgewise manner using winding heads, the first and second coil elements being wound in opposite directions from each other,
• wherein a winding terminating end point of the first coil element is bent approximately 90 degrees in a direction opposite to a winding direction of the first coil element, and is connected to a winding terminating end point of the second coil element in a same flat plane,
• wherein the second coil element includes an offset portion of the rectangular wire rod that is offset, in a plan view, from a side of the second coil element,
• wherein the offset portion is formed by feeding an offset amount F in addition to the predetermined amount at half around before finishing winding the second coil element, and then finishing winding the second coil element, and
• wherein the offset amount F is calculated from an equation (1),
• F=(L1−a)/2+(b+r) (1)
• wherein:
• “L1” is a distance, in the plan view, between a centerline of a side of the first coil element and a centerline of the side of the second coil element facing each other at half around before finishing winding the second coil element;
• “a” is a length of the side of the first coil element;
• “b” is a width of the rectangular wire rod;
• and
• “r” is a diameter of the winding heads.