Abstract： By solving the single particle Shrdinger equation in different regions,we have discussed the spin effect on the energy levels of electron and the magnetoconductance in the magnetic quantum antidot. It is shown that the interaction of spin and the magnetic field results in the split of the energy levels. The splitting features are different from those in homogeneous magnetic field,i.e.the extent of the splitting is closely related to the angular momentum quantum number. Electron resonant tunneling to the magnetic edge states gives rise to the oscillations of the magnetoconductance. And spin-assisting magnetoconductance is quite different from that in the case where electron spin is ignored.There are more and shallower dips in the magnetoconductance spectrum for the former case.