Objectives : Manufacturing and manipulation techniques of acupuncture can be interpreted as an induced electromagnetic viewpoint, as proposed in previous study. Considering from this point of view, the magnetization of needles should be essential to enhance the electromagnetic effects during the behavior of the acupuncture needling. Methods : The current disposable needles are made of non-magnetic stainless steels, so ferromagnetic materials were searched as suitable substitutes. Meanwhile, at the practical view, stainless steels are very available for the several superior properties like as corrosion resistance, strength, etc., magnetic stainless steels were first investigated. Some types of them still preserved the ferromagnetic properties of iron, so trial needles were made with them. And then magnetization of them were followed. Results : Among the hundreds types of stainless steels, martensitic or ferritic ones are ferromagnetic. The needles made with these ferromagnetic wires were magnetized, and polarized by magnetizer, and their magnetic properties were improved. Moreover, in addition to the superiority of the magnetism, the electrical and thermal conductivities of them were even better than those of the current austenitic stainless steels. Conclusions : Through the developmental study based on the electromagnetic viewpoint, the magnetized and polarized acupuncture needles were completed. This means that these needles having improved magnetism can be used to improve the electromagnetic needling effects, and moreover, their superiorities in the electrical and thermal conductivities can also give another benefits in treatments of electrical or warm needling.