The aim of this study was to determine whether extremely low frequency magnetic fields (ELF-MF) could affect intracellular reactive oxygen species (ROS) levels and antioxidant enzyme activity. After MCF10A human breast epithelial cells were exposed to 1 mT of 60 Hz ELF-MF for 4 hours, intracellular ROS level, superoxide dismutase (SOD) activity, and reduced to oxidized glutathione (GSH/GSSG) ratio were measured. The cells exposed to ELF-MF did not evidence statistically significant changes in the above-mentioned biological parameters as compared to either the incubator controls or sham-exposed cells. By way of contrast, the IR-exposed cells exhibited marked changes in ROS level, SOD activity, and GSH/GSSG ratio. When we assessed morphological changes and senescence-associated beta-galactosidase (SA-β-Gal) activity, only the IR-exposed cells were positive. According to our results, it could be concluded that ELF-MF has no effect on intracellular ROS level, SOD activity, and GSH/GSSG ratio under our exposure condition.