A non-enzymatic sensor element with selectivity is used to sense a concentration of a target analyte and includes a substrate and an electrode group. The electrode group is connected to the substrate and includes a working electrode, a reference electrode and an auxiliary electrode. The working electrode includes a conductive layer, a catalyst layer and a selective layer. The catalyst layer includes a catalyst which is for oxidizing the target analyte. The selective layer includes an ionic liquid, and the ionic liquid has high affinity with the target analyte. The target analyte passes through the selective layer and contacts with the catalyst layer, so that the target analyte is oxidized by the catalyst. Therefore, the non-enzymatic sensor element can be selective for the specific substance. |