A magnetic refrigerating device includes: a magnetic refrigerating unit including a magnetic material “A” exhibiting a magneto-caloric effect that the temperature of the material “A” is increased by the application of a magnetic field and the temperature of the material “A” is decreased by the removal of a magnetic field, a magnetic material “B” exhibiting a magneto-caloric effect that the temperature of the material “B” is decreased by the application of a magnetic field and the temperature of the material “B” is increased by the removal of a magnetic field, a heat conductive material “a” exhibiting higher heat conductivity under the application of a magnetic field and lower heat conductivity under the removal of a magnetic field, and a heat conductive material “b” exhibiting lower heat conductivity under the application of a magnetic field and higher heat conductivity under the removal of a magnetic field, wherein the magnetic refrigerating unit is configured so as to include at least one layered structure denoted by “AaBb” or “AbBa”; and a magnetic field-applying means to apply a magnetic field to the magnetic refrigerating unit.