ISO 449 specifies that magnetic compasses shall operate satisfactorily within the temperature range -30°to+60℃. We aimed at the performance of compasses in a condition of low temperature. A few experiments were made on compasses having a compass liquid of which viscosity differs with the concentrations 40%, 50% and 60% of alcohol in distilled water about the swirl error and damping characteristics within the temperature range -30°to+20℃. We showed a theory of swirl error to apply easily in designing magnetic compasses which agreed well with the experimental results and obtained some motion characteristics of a directional system in low temperature.