A stator structure and a VR type resolver, in which the winding of the resolver can be prevented from corroding without increasing the production cost, are provided. The stator structure has stator protruding portions and coils wound around the stator protruding portions, the coils consisting of exciting coils, sine phase detection coils, and cosine phase detection coils, and at least the coils wound at the outermost side are formed by wires in which conductive portions are made of aluminum.