Since approx1987 application of the high heat capacity magnetic materials to regenerator materials in low temperature range below approx10 K have been developed considerably. In this paper, firstly experimental results of specific heat C in several candidate materials are shown and the possibility of these heavy rare earth magnetic materials as regenerator materials in He temperature range will be discused. Then, in order to prove usefulnes sof the magnetic materials as regenerator materials, these materials were applied to the low temperature side regenerator in the low cycle refrigerators such as GM refrigerator. In this case, the peaks of C in magnetic materials in very sharp in comparison with that of He-gas and, therefore, multi-layered type regenerator was prepared, As the results it is verified experimentally that these magnetic materials have the superior character as magnetic regenerator materials.
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