In this study, poly(vinyl alcohol) (PVA) as a biodegradable and biocompatible polymer was modified for use as drug delivery carrier. In the first step, PVA was modified by APTES and then underwent crosslinking using 1,2-dichloroethane. On the other hand, Fe₃O₄ magnetic nanoparticles (MNPs) were reacted with TEOS and modified with hexamethylene diisocyanate. The modified MNPs were reacted with the free hydroxyl groups of the crosslinked PVA to obtain the final magnetic carrier. A template drug was used in order to study the drug release ability of the prepared carrier. The carrier was also characterized using different analyses such as FT-IR, VSM techniques.