Abstract: The invention provides the Magnetoelectric Effect Material consisted of a single isotope, the alloy of isotopes, or the compound of isotopes. The invention applies enrichment and purification to increase the isotope abundance, to create the density of nuclear exciton by irradiation, and therefore increase the magnetoelectric effect of the crystal of single isotope, the alloy crystal of isotopes and the compound crystal of isotopes. The invention provides the manufacturing method including the selection rules of isotopes, the fabrication processes and the structure of composite materials. The invention belongs to the area of the nuclear science and the improvement of material character. The invention using the transition of entangled multiple photons to achieve the delocalized nuclear exciton. The mix of selected isotopes adjusts the decay lifetime of nuclear exciton and the irradiation efficiency to generate the nuclear exciton.