The magnetic reluctance of a linear section of magnetic circuit is the ratio of the winding's integrated magnetic field intensity to the magnetic flux, with units . For uniform length , cross-sectional area , and relative magnetic permeability , . Series sections carrying the same magnetic flux have additive magnetic reluctances, and .
For a uniform core of path length , a narrow air gap , and winding turns, Ampère's circuital law gives when leakage and fringing are negligible. If a reversible branch has differential magnetic permeability , linearization gives . An offset in the operating branch changes the bias field, not this differential formula. For at the origin, .
For a linear-radius taper from to over length , constant absolute permeability , and a common approximately axial flux, integrate to obtain the displayed reluctance. Leakage, fringing, nonuniform transverse fields and saturation limit this one-dimensional magnetic-circuit approximation.

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Magnetic reluctance is a measure of how easily a material can be magnetized or how difficult it is for magnetic lines of force (magnetic flux) to pass through a magnetic circuit. It is analogous to electrical resistance in electrical circuits. While electrical resistance opposes the flow of electric current, magnetic reluctance opposes the flow of magnetic flux.