A new viewpoint was put forward for the magnetic heat treatment theory of low carbon steel.It was considered that heat preservation with high temperature for a long time in the austenite region has little effect on the magnetic properties of low carbon steel,and the phase transformation process in the two-phase region was the key.According to the new point of view,a new process was put forword,and the correctness of the viewpoint was confirmed by the experiments.The results show that the new process time is only 1/2 of the original process time,while the magnetic properties remain basically the same level as the original process.