The important stage of the development of smart material for the target drug delivery is the construction of the magnetic part of this material, including mesoporous silica and magnetic nanoparticles (Fe ₃ O ₄ or Fe ⁰ ). Such a system will allow carry out magnetic decapsulation (excretion) of drug from smart material using the magnetic field of a given value in the right place of the body. The paper considers the features of synthesis mesoporous silica MCM-41 with various pore diameter (33-51 Å) and synthesis of superparamagnetic nanoparticles of magnetite or metallic iron in the pores of mesoporous silica. The dependence of magnetic properties of nanocomposites MCM-41/Fe ⁰ and MCM-41/Fe ₃ O ₄ from the pore diameters of MCM-41 templates is studied. It was found that the matrix has a decisive influence on the content of iron or magnetite nanoparticles. The saturation magnetization of the material increases with increasing pore size of the mesoporous matrix. Nanocomposites MCM-41/Fe ⁰ and MCM-41/Fe ₃ O ₄ exhibit superparamagnetism, that allows them to be used as a magnetic material for targeted drug delivery.