The relationship between isothermal magnetic entropy change ΔS and adiabatic temperature change ΔTad was deduced according to the principles of thermodynamics. The MCE and the engineering application were discussed for Gd and several new kinds of magnetic refrigerating materials near room temperature, Gd5Si2Ge2, MnFeP0.45As0.55 and LaFe11.2Co0.7Si 1.1. Isothermal entropy change is proportional to adiabatic temperature change with a factor of T/C (T is temperature, C is heat capacity). When the comparison of magnetacoloric effect is made for two different mate rials, we should consider isothermal entropy change as well as adiabatic tempera ture change.