The invention proposes a sensor element (5) for detecting a physical measurement variable such as a pressure, a temperature, a capacitance, or a gap width between two bodies (10, 20) that move in relation to each other during operation and experience high tribological stress. In certain areas between the surfaces of the bodies (10, 20) that move in relation to each other, in a surface region of at least one of the bodies (10), a sensitive layer (13, 30), in particular a sensor segment (13), is provided, which is separated from the body (10) by an insulation layer (12). The insulation layer (12) has at least two component layers (31, 32), wherein one component layer (31) is a layer (31) with at least a low electrical conductivity in comparison to the sensitive layer (13) and wherein one component layer (32) is a layer with a higher tribological stress capacity in comparison to the component layer (31) with the comparatively low electrical conductivity and / or the insulation layer (12) is a layer that is at least essentially comprised of carbon, or contains carbon, oxygen, and silicon. The sensor element (5) proposed is primarily suited for detecting measurement variables in the contact region between lubricated components under high tribological stress.