High efficiencies of active magnetic regenerative r frigerators (AMRR) are strongly dependent on the correct selection of the magnetic regenerator working material. The selection process involves the thermodynamic analysis of the AMRR cycle to determine the adiabatic temperature change profile (AT versus 7") over the temperature span of interest for an ideal material, and then the matching of real materials whose magnetocaloric effect (MCE) as a function of absolute temperature best fits this profile. This paper develops the calculation of the ideal magnetic material AT versus T profile for a real AMRR operating between 110 and 300 K and with 1 kW of cooling power. The ideal profile was a function of the constant entropy flux from the ...