The magnetic heating effect of $SiO_2$coated $ Upsilon-Fe_2$$O_3$nanocomposite particle due to magnetic relaxational loss of superparamagnetic regime was investigated by measuring the generated heat from nanocomposite particles in alternative applied magnetic fields. The commercial $ Upsilon-Fe_2$$O_3$nanoparticles were coated by SiO$_2$in water solution with TEOS and the synthesized nanocomposite powders and its magnetic properties were characterized and compared with the raw$ Upsilon-Fe_2$$O_3$nanoparticles. The 10∼30 nm sized $ Upsilon-Fe_2$$O_3$. nanoparticles were coated by 5 nm thickness of amorphous $SiO_2$film. The nanocomposite particle has very low Mr and Hc value showing superparamagnetic behavior The magnetic heating effect of nanocomposite particle on surface coating phase of $SiO_2$was discussed in terms of superparamagnetic behaviors of each particles, and their potential for hyperthermia application was evaluated.