A non-enzymatic sensor element with selectivity is used to sense a concentration of a target analyte and includes a substrate and an electrode assembly. The electrode assembly 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 conductive layer is connected to the substrate. The catalyst layer is connected to the conductive layer and includes a catalyst for oxidizing the target analyte. The selective layer is connected to the catalyst layer and includes an ionic liquid having a high affinity with the target analyte. The target analyte passes through the selective layer and contacts with the catalyst layer, and the target analyte is oxidized by the catalyst. |