Experimental evidences on its in vitro use reveal that δ-FeOOH is a material that release-controlled amount of heat if placed under an AC magnetic field. δ-FeOOH nanoparticles were prepared by precipitating Fe(OH)2 in alkaline solution followed by fast oxidation with H2O2. XRD and 57Fe Mössbauer spectroscopy data confirmed that δ-FeOOH is indeed the only iron-bearing compound in the produced sample. TEM images evidence that the averaged particle sizes for this δ-FeOOH sample is 23 nm. Magnetization measurements indicate that these δ-FeOOH particles behave superparamagnetically at 300 K; its saturation magnetization was found to be 13.2 emu g−1; the coercivity and the remnant magnetization were zero at 300 K. The specific absorption rate values at 225 kHz were 2.1, 6.2, and 34.2 W g−1, under 38, 64, and 112 mT, respectively. The release rate of heat can be directly controlled by changing the mass of δ-FeOOH nanoparticles. In view of these findings, the so-prepared δ-FeOOH is a real alternative to be further tested as a material for medical practices in therapies involving magnetic hyperthermia as in clinical oncology