This paper reviews AC loss characteristics of high $T_c$ superconductors. The mechanisms of AC loss generation are explained briefly, and AC losses are classified by the magnetic field components which generate them. A couple of analytical formulae of AC losses, which are useful for simple and rough AC loss estimations, are presented. AC loss characteristics of single BSCCO multifilamentary conductors and single YBCO coated conductors are reviewed based on previous experimental and numerical studies. AC loss characteristics of those two types of practical high $T_c$ superconductors are compared with each other.