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Magnetic reluctance can be thought of as having an analogous function to resistance in an electrical circuit except that it cannot consume energy. The term was coined in May 1888 by Oliver Heaviside. [1] The notion of “magnetic resistance” was first mentioned by James Joule [2] and the term "magnetomotive force” (MMF) was first named by Bosanquet.[3] The idea about an application to a magnetic flux law, similar to Ohm's law for a closed electric circuit, is attributed to H. Rowland.[4]