Abstract: A new mushroom magnetic resonance structure is presented,while and the left-handed metamaterial is designed based on this structure and the metal strip structure.With the help of electromagnetic simulation software CST,the left-handed pass band is verified by the simulation of electromagnetic wave transmission, extraction of equivalent electromagnetic parameters and experiment of wave-guide simulation method etc. This magnetic resonance structure is composed of a series of simplex split loops,which has a simple structure compared with the traditional multi-loop split resonance structure, and it is convenient to be used for fabricating left-handed metamaterials.Meanwhile, the neighbor metal strips of every two magnetic structures arranged front and rear also provide a coupling capacitance to the electromagnetic resonance of left-handed metamaterials.