PURPOSE: To generate the alternating magnetic flux reaching the deep part of the body even if a magnetic small piece having a small volume is used, by fixing magnetic small pieces to a magnetically permeable sheet material so as to alternately arrange N- and S-poles.

CONSTITUTION: Magnetically permeable sheet materials 2 are arranged on a cloth base material and a large number of magnet small pieces 3 are fixed to the upper surfaces thereof at lattice points at a definite interval so as to alternately arrange N- and S-poles. Whereupon, the magnetically permeable sheet materials 2 function as the magnetic path materials between the magnetic small pieces 3 and form the return paths with respect to the magnetic fluxes each emitted from the top part of each N-pole magnet and passing through the body to enter the top part of each S-pole magnet. Therefore, the magnetic resistance between the magnet small pieces 3 becomes small and the magnetic fluxes of alternating distribution acting on the affected part of the body increase and reach the deeper part of the body. By this constitution, high treatment effect can be obtained.