Magnetic fluids have been used in the commercial area, e. g damping, sealing and hydrodynamic bearing. In this study, magnetic fluid was made for damping in loudspeaker. The magnetic fluids were snthesized by dispersing the magnetite powder which was obtained by precipitation method in Yubase oil. When the magnetic fluid was applied to a 6 cm tweeter, improvements of damping, centering and heat transger in a loudspeaker were noted. Also we compared the performance of the magnetic fluid with 20 % magnetite in the oil and the one of APG-815 (Niphon Ferrofluidic Co.)