In order to realize the magnetic refrigeration system, it is necessary to develop a 100 W class refrigerator with COP > 7.5. This requires us to find new magnetic refrigerant materials, of which cooling capacity is 2.5 times higher than that of Gd. In this paper, first we discuss the cooling capacity of magnetic refrigerant materials to achieve COP = 7.5. Then, we compare the experimental results of MnAsSb, MnFe(PGe) and La(FeCoSi) 13 compounds with the calculated cooling capacity. It is suggested that a composite layer material of MnFe(PGe) would show excellent cooling capacity in the temperature span of 20 K.