We present a radio-frequency impedance-based biosensor embedded inside a semiconductor microtube for the in-flow detection of single cells. An impedance-matched tank circuit and a tight wrapping of the electrodes around the sensing region, which creates a close, leakage current-free contact between cells and electrodes, yields a high signal-to-noise ratio. We experimentally show a twofold improved sensitivity of our three-dimensional electrode structure to conventional planar electrodes and support these findings by finite element simulations. Finally, we report on the differentiation of polystyrene beads, primary mouse T lymphocytes and Jurkat T lymphocytes using our device.