[ $TiO_2-Fe_2O_3$ ] nanocomposite powders for magnetic photocatalyst were synthesized by sol-gel process, in which $TiO_2$ photocatalytic layer was formed on the surface of $gamma-Fe_2O_3$ magnetic core. Transmission electron microscopy (TEM) observation and X-ray diffractometry (XRD) analysis revealed that$gamma-Fe_2O_3$ nanoparticles, $10~20nm$ in diameter, were coated by $TiO_2$ shell of 5nm in thickness and $TiO_2$ was anatase phase. Also hydroxyl group (-OH) used to decompose organic compounds was detected by Fourier transformation infrared spectrometry(FT-IR) analysis. UV-Visible spectrophotometry results showed that light absorption occurred in the wavelength range of $400~700 nm$, and the band gap energy $(E_g)$ of powder was 1.8 eV. Finally it was found that the coercivity $(H({ci})$ and saturation magnetization $(M_s)$ of the powder were 79 Oe and 14.8 emu/g, respectively as experimental vibrating sample magnetometer (VSM) measurements.