A magnetic geared rotating machine, includes: a stator which includes a plurality of stator magnets arranged so as to be aligned in a circumferential direction; a rotor which includes a plurality of rotor magnets arranged so as to be aligned in the circumferential direction, and in which the number of magnetic poles of the plurality of rotor magnets is less than the number of magnetic poles of the plurality of stator magnets; and a magnetic pole piece rotor which includes a plurality of magnetic pole pieces arranged so as to be aligned in the circumferential direction at a radial position between the stator and the rotor.

Disclosed is a sensing device comprising: a stator connected to a first shaft; a first gear rotating in engagement with the stator; a second gear rotating in engagement with the first gear; a magnet coupled to the second gear; and a magnetic element disposed corresponding to the magnet, wherein one surface of the magnet disposed facing the magnetic element has an elliptical shape. Accordingly, even when the center of the magnet disposed in the second gear and the center of the magnetic element are not aligned in the axial direction and thus arranged offset, the sensing device can enhance the precision of a steering angle measurement due to the shape of the magnet.