Abstract A practical time-dependent model has been constructed to forecast the effectiveness and productivity of a magnetic regenerative refrigerator, as well as to assess its cycle efficiency. The model incorporates many irreversible factors, including the cycle frequency, heat transfer efficiency, and heat leak. Furthermore, it is utilized to scrutinize a magnetic refrigerator that employs spherical Gd particles as the magnetic substance and water as the heat transfer medium. The different cycle steps of the magnetic refrigerator are examined, while the cooling capacity and temperature differential between the two heat exchangers are appraised. The results also show that the magnetic refrigerator can obtain a temperature span of 5 K under 0.8 T magnetic field after 30 cycles in a particular situation. The findings provide valuable information for the future planning and advancement of magnetic refrigeration technology at room temperature.