A magnetic-field-sensitive gel that demonstrates both drastic changes in dynamic modulus and high mechanical toughness was obtained. The magnetic gel consists of cross-linked poly(vinyl alcohol) (PVA), iron oxide particles, and water. The storage and loss shear moduli of the magnetic gel remarkably increased by applying a magnetic field, similarly to magnetic carrageenan gels. Compression revealed high mechanical toughness of the magnetic PVA gel and the maximum strain of 0.64 was achieved without inducing permanent strain.