Foreign body ingestion is a common problem in the pediatric population and the majority of such cases occur between the ages of six months and three years. Most objects pass uneventfully through the gastrointestinal tract; however, ingestion of multiple magnets can cause serious gastrointestinal complications through interaction with each other across the bowel wall. In these situations, radiologic evaluation is imperative for proper treatment. This is a case report on ingestion of 32 magnets in a 10-year-old boy. We diagnosed a small bowel fistula caused by ingestion of multiple magnets using sonography, which showed hyperechoic magnetic foreign bodies attached together penetrating the thickened neighbouring jejunum.