ABSTRACT Samarium-cobalt (SmCo) magnets, comprised of rare earth elements (REE), and cobalt (Co) are widely employed in diverse sectors such as aerospace, medical, defense, automotive, and more due to their unique properties such as outstanding high-temperature resistance, superior corrosion resistance, a higher Curie temperature, and high energy density. REE and Co are on the critical metals list for many years, along with increased production costs and challenges. With the increasing amount of waste SmCo, the recycling of these magnets has gained importance. This study investigates the recycling of SmCo magnet scraps through sulfation, selective oxidation, and water leaching. The effect of experimental parameters, such as powder/acid concentration, selective oxidation temperature, selective oxidation time, solid/liquid ratio and leaching time for water leaching are studied in detail. The optimal parameters are determined: 800°C selective oxidation temperature, 1-h selective oxidation time, 1/3 g/ml magnet: acid ratio, 2-h water leaching time and 1/20 water leaching s/l ratio. Under the optimum conditions the extraction efficiency of Sm reached approximately 65%, The solubility of Fe, Co, and Cu metals in the solution is negligible.