The optimal removal efficiency to develop wastewater treatment system using the magnetic ion exchange resin. The secondary sedimentation effluent of wastewater in W wastewater treatment plant located in Gyeong-gi Province was used as the influent. To compare the sedimentation effluent reacted with the magnetic ion exchange resin to the influent, the concentrations of CODmm, TN, $NO{_3}^-$-N and TP were measured. The flux of the influent and HRT were set to 250 mL/min, 10 min, respectively, and BVTR has adjusted to 200, 150, 100. The removal efficiency of CODmn, TN, $NO{_3}^-$-N and TP in the 200 BVTR from 71%, 40.37%, 46.34%, 42.03%, 150 BVTR from 55.22%, 37.83%, 50.38% 41.6% and 100 BVTR from 74%, 59.15%, 79.94%, 79.16%, respectively. The results on 200 BVTR, 150 BVTR, 100 BVTR tests show that 100 BVTR is the optimal factor capable of the highest rate of rejection of the organic material.