Motivated by previous relevant research on phononics including both active and passive phononics, the interest of faster turnability and more functions of the active phononics of further study led to this proposing research topic: magnetic field tunable active functional phononics. The first design of magnetic field tunable reciprocal--non-reciprocal transmission acoustic device was established, material was characterized, and numerical simulation has been performed. The simulation results show clear T-symmetric breaking non-reciprocity due to energy level splitting effect with Doppler effect – an acoustic Zeeman effect. Inspired by this preliminary work, further experiments were planned to demonstrate this effective Zeeman effect in phononics and effectively charged phonons in water based ferro-fluid. The objectives of this work as the next series of tasks were to illustrate acoustic Zeeman effect and acoustic Landau levels in various strength of magnetic field to investigate a design non-reciprocal sound device with magnetic field switching, which could be controlled on the amount of non-reciprocity with the strength of magnetic field. Once this new field first discovered by the proposed study tasks, more active tunable magnetic field phononics devices could be designed and exemplified in terms of both simulations and experiments. Faster and more controllable active phononic devices could be designed and made based on this study. The experimental maximum non-reciprocity was measured as 22 dB difference and the amount of the non-reciprocity can be further controlled by adjusting the strength of the external magnetic field. The remote pumping system in the device worked as expected and did not introduce any impact of the cavity properties.