The cooling power of magnetic refrigeration depends on entropy change (AS) of magnetic materials greatly It is important for practical magnetic refrigeration to layer some magnetic materials To get data for layered materials, virtual materials based on Gd are composed The result of simulation with changing virtual materials' diameter and refrigeration cycle time shows that 1 the best diameter is 0.2mm, 2 refrigeration cycle time should be as large as possible, 3 Temperature differences should be small and the magnetocaloric effect is as large as possible