To dispose each of permanent magnets arranged to a precise position on both sides of a fuel pipe in a simple and easy way.

In the magnetic reforming apparatus for fuel oil, a pair of exterior cases 2 are connected and held in a connected state by binding implements 3 so as to arrange the fuel pipe 20 between a pair of magnet stacked blocks 1. The pair of the magnet stacked blocks 1 is formed by alternately arranging N-poles and S-poles in the fuel oil flowing direction to stack permanent magnets 4. The exterior cases 2 fix the magnet stacked blocks 1 to the inner surface of outside plates 11 by connecting side wall part 12 to both side of the outside plate and end part plate parts 13 to both ends. A positioning spacer 6 is inserted and fixed between the magnet stacked block 1 and the end part plate part 13, and the magnet stacked block 1 is arranged and fixed in a fixed position in the exterior case 2 with an adhesive 7. The side wall parts 12 of the exterior case 2 are provided with a guide slit 15 on one side and a guide projecting part 16 on the other side to arrange a pair of the exterior case 2 in a fixed position.

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