Two ferromagnetic mu-oxo(acetate)-bridged gadolinium complexes [Gd-2(OAc)(2)(Ph(2)acac)(4)(MeOH)(2)] (1) and [Gd-4(OAc)(4)(acac)(8)(H2O)(4)] (2) and two polymeric Gd(III) chains [Gd(OAc)(3)(MeOH)](n) (3) and [Gd(OAc)(3)(H2O)(0.5)](n) (4) (Ph(2)acacH = dibenzoylmethane; acacH = acetylacetone) are reported. The magnetic studies reveal that the tiny difference in the Gd-O-Gd angles (Gd center dot center dot center dot Gd distances) in these complexes cause different magnetic coupling. There exist ferromagnetic interactions in 1-3 due to the presence of the larger Gd-O-Gd angles (Gd center dot center dot center dot Gd distances), and antiferromagnetic interaction in 4 when the Gd-O-Gd angle is smaller. Four gadolinium acetate derivatives display large magnetocaloric effect (MCE). The higher magnetic density or the lower M-W/N-Gd ratio they have, the larger MCE they display. Complex 4 has the highest magnetic density and exhibits the largest MCE (47.7 J K-1 kg(-1)). In addition, complex 3 has wider temperature and/or field scope of application in refrigeration due to the dominant ferromagnetic coupling. Moreover, the statistical thermodynamics on entropy was successfully applied to simulate the MCE values. The results are quite in agreement with those obtained from experimental data.