The effects of magnetization direction on the complex modulus of magnetic gels, which consist of magnetized barium ferrite and poly vinyl alcohol, have been investigated. The modulus after magnetization showed anisotropy depending on the geometry of magnetization and strain direction. It was also confirmed that the modulus change occurred without volume change. This strongly suggested that the modulus change of magnetic gels originates not from a decrease in the volume of the magnetic gels but from the magnetic dipole interactions between ferrites dispersed in the gels.