In the previous work, we reported a P/M soft magnetic material with super low core loss value of W10/1k = 68 W/kg which is lower than that of 0.35mm-thick flat rolled soft magnetic laminated steel sheets. But this material lack of strength characteristics due to spherical particles produced by a gas-atomizing method. That is, the value of transverse rupture strength (TRS) was only 20MPa when a non-hygroscopicity resin was used as binder. In order to achieve both low core loss and high strength, the iron powder (shape, surface morphology) and binder strength was improved, and we were able to obtain a material with TRS of 80 MPa and core loss (W10/1k) of 108 W/kg of. Furthermore, by using this binder system, we were able to obtain a TRS of over 50MPa for the material with spherical particles (W10/1k = 81 W/kg).