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SmB 2 C 2 which has the tetragonal LaB 2 C 2 -type crystal structure exhibits two anomalies around 36 and 52K in magnetic susceptibilities and specific heats. These two temperatures correspond to transitions due to a Kramers doublet ground state of Sm 3+ ion because a magnetic entropy of almost Rln2 is released at the higher transition temperature. It is remarkable that the magnetic transition at 52K is much higher than the magnetic transition of GdB 2 C 2 at 46.5K.