The PVDF fibrous composite filled with iron oxide nanoparticles were prepared by using the electrospinning technique. The electrospun composite have the thickness in the range of 60-80 μm with the average fibrous diameters of 500-900 nm. The magnetizations of PVDF fibrous composite filled with iron oxide nanoparticles showed 4.5 emu/g, 3.1 emu/g and 1.6 emu/g at 1.5 T of external magnetic field for 20 wt.%, 10 wt.% and 5 wt.% iron oxide nanoparticles, respectively. The heat elevation of the magnetic composite were measured under various AC magnetic fields, frequency and the ambient temperatures. The temperature reached up to 46.3oC from 36oC at 128 Oe and 355 kHz for 20 wt.% iron oxide nanoparticles filled in PVDF fibrous composite sheet. The specific absorption rate of theses sheets increased from 0.041 W/g to 0.236 W/g with the increment of AC magnetic field from 90 Oe to 167 Oe at 190 kHz, respectively.