To solve the problem that although an organic compound having an N-oxyl group is used for the oxidation of alcohols and polysaccharides, the organic compound having an N-oxyl group is expensive, and the oxidation cost of alcohols and polysaccharides is high.

There are provided a magnetic particle in which an organic compound having an N-oxyl group is bonded to a particulate magnetic substance capable of being easily separated and recovered by a magnetic force, and a method for manufacturing the same. There is also provided a method for manufacturing polysaccharide derivatives, comprising a step of oxidizing polysaccharides using the magnetic particle.