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 mu m 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 46.3 degrees C from 36 degrees C 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.