A novel magnetic targeting and temperature-responsive drug delivery system based on poly(N-isopropylacrylamide) (PNIPAM) modified mesoporous SBA-15 containing magnetic γ-Fe₂O₃ nanoparticles has been successfully prepared. The structure and morphology of the magnetic SBA-15/PNIPAM composite was characterized by X-ray diffraction, scanning electron microscopy (SEM), transmission electron microscopy (TEM), Differential scanning calorimetry (DSC) and N₂ adsorption-desorption technique. This composite shows superparamagnetic behavior with the magnetization strength of 2.1 A m² kg^-1 at 377 A m^-1. Using gentamicin as a model drug, in vitro testing of gentamicin release exhibits a temperature-responsive controlled release property. Therefore, this magnetic SBA-15/PNIPAM composite could be applied in targeting and stimuli-responsive drug delivery.