To provide a low-pressure loss magnetic working material structure for a magnetic refrigerator capable of decreasing pressure loss while maintaining high efficiency of heat exchange.

A low-pressure loss magnetic working material structure for a magnetic refrigerator includes a honeycomb structure alternately laminating a plate-like magnetic working material 1 and a heat insulating layer 2, and opening a large amount of holes 3 serving as a flow path for a heat exchange medium, vertically in the laminating direction.