To provide new magnetic wood improved in both of a radio wave absorbing function and woody appearance, excellent in characteristics such as strength or the like as a woody material, easy to manufacture and relatively low in cost.

The magnetic wood is constituted by compacting and integrating both of a magnetic woody layer, which has the radio wave absorbing function and is composed of a magnetic powder and wood flour, and a woody layer of which the surface or surface and back comprises wood flour.

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