In this research, magnetic nanofibers were fabricated using polyvinyl alcohol (PVA) as a shelter for(γ-Fe2O3) magnetic nanoparticles suspension. Two level full factorial experiments with center and augmented axial points were performed where process parameters studied were flow rate, applied voltage, distance between needle and collector, and collector rotating speed. The response variables analyzed were morphology and fiber diameter distribution. The model obtained from the experimental design revealed that the flow rate, voltage, the 2-way interaction of these factors and the second order effect of flow rate-A^2 were significant in determining nanofiber diameters. Nanofibers with smaller diameters tend to have higher tensile strength contributed by the better alignment of lamellae along the fibers axis and molecular orientation. The fabricated (γ-Fe2O3)/PVA nanofibers were ultra-fine with nano size diameter within the range of approximately 280 to 500 nm.