The present invention provides a magnetic refrigerant bed, which is a column composed of n magnetic refrigerant bed components, and these n magnetic refrigerant bed components are arranged in a descending order according to Curie temperatures or phase transition temperatures of the magnetic refrigeration materials used, wherein n=1-1000. The magnetic refrigerant bed components are flat sheets (1), straight wave-shaped sheets (2) or zigzag wave-shaped sheets (3) which can easily form a magnetic refrigerant bed with high specific surface area and flow channels of low resistance. And a method for manufacturing a magnetic refrigerant bed is also provided, which comprises the following steps: preparing magnetic refrigeration powder materials with Curie temperatures or phase transition temperatures in the operating temperature range of a magnetic refrigerator; and immersing the magnetic refrigeration powder materials into binder respectively; then loading the mixture into molds respectively and pressing the mixture into sheet magnetic refrigerant bed components; then arranging and assembling the obtained components in a descending order according to Curie temperatures or phase transition temperatures of the used magnetic refrigeration materials to obtain a columnar magnetic refrigerant bed. The magnetic refrigerant bed has advantages of large heat transfer specific surface area and small flow resistance of the refrigerant.