Accidental foreign body ingestion is one of the general pediatric problems. If more than one magnet are ingested, they can attract each other across the intestinal wall. This kind of event may cause necrosis, perforation or fistula. Therefore, they must be retrieved by gastroduodenoscopy while they are still in the stomach. The authors have experienced an unusual small bowel complication, which was small bowel-mesentery-small bowel fistula, caused by the ingestion of magnets.