The strain-amplitude dependent internal friction in an electrolytic iron, a magnetic soft iron, commercial low-carbon temperature.Factors that had perceptible effects on the internal friction were given and discussed.The frequency used was internal friction was considerably decreased when internal stress due to plastic deformation or quenching existed. It was also decreased when the specimens had a higher concentration of carbon or nitrogen atoms in solid-solution. This internal friction satisfied the so-called Granato-Lucke plot in a limited range of strain-amplitudes.The principal cause of this internal friction phenomenon is, however, considered to be due to the magneto-mechanical static hysteresis loss, because dislocations in annealed iron and steel with relatively low purity, as in our experiment, are supposed to be bound by carbon or nitrogen atoms so tightly that they cannot easily break-away from the pinning points. of this type of internal friction in annealed iron and steel is the background damping due to the tail of the Snoek's peak, the thermo-elastic effect and others.