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In this study, a new kind of instrument for measuring the magnetic shielding effectiveness (MSE) was developed using a double yoke; one a magnetizing yoke and the other a sensing yoke. Using the developed instrument, the MSE could be measured for a steel sheet specimen in the ELF range, where the magnetic permeability contributes to the MSE at low frequencies and eddy currents contributes to the MSE high frequencies with < 0.1 dB reproducibility. The developed measuring method can be applied to quality control in a steel sheet company producing EMI/EMC shielding materials.