This article discusses the development of magnetic soft matter for programmable and multifunctional miniature machines. Magnetic soft matter, which can be controlled by magnetic fields, offers advantages such as safety, controllability, and penetration depth, making it suitable for applications in smart medicine and micromanipulation. The article reviews recent advancements in magnetic soft matter, including the interaction between magnetic agents and actuation magnetic fields, the programming of heterogeneous magnetization profiles, and the development of 3D morphological transformations. It also discusses potential applications in micromanipulation, biomedical devices, and flexible electronics. The article highlights the importance of understanding the material composition, response mechanisms, and programming methods of soft matter to promote the development of novel and practical soft machines. The article also discusses the challenges in the practical implementation of magnetic soft machines, including the need for automated control, the development of reconfigurable flexible electronic devices, and the biocompatibility and biodegradability of these machines. The article concludes with a perspective on the future development of magnetic soft machines, emphasizing the need for further research in this area.This article discusses the development of magnetic soft matter for programmable and multifunctional miniature machines. Magnetic soft matter, which can be controlled by magnetic fields, offers advantages such as safety, controllability, and penetration depth, making it suitable for applications in smart medicine and micromanipulation. The article reviews recent advancements in magnetic soft matter, including the interaction between magnetic agents and actuation magnetic fields, the programming of heterogeneous magnetization profiles, and the development of 3D morphological transformations. It also discusses potential applications in micromanipulation, biomedical devices, and flexible electronics. The article highlights the importance of understanding the material composition, response mechanisms, and programming methods of soft matter to promote the development of novel and practical soft machines. The article also discusses the challenges in the practical implementation of magnetic soft machines, including the need for automated control, the development of reconfigurable flexible electronic devices, and the biocompatibility and biodegradability of these machines. The article concludes with a perspective on the future development of magnetic soft machines, emphasizing the need for further research in this area.