A description is given of the properties of superconducting materials and of other materials which will be used in low temperature electrical engineering. The electrical and magnetic properties of type 1 or soft and type 2 or hard superconducting materials are analyzed. Electroinsulating and magnetic materials at low temperatures are also surveyed. Emphasis is placed on gaseous and fluid dielectric substances which retain their condition of physical aggregation at low temperatures and provide a cryogenic medium. These include helium, hydrogen, and nitrogen. As for solid dielectrics, satisfactory electroinsulating materials in terms of mechanical and electrical properties include the category of thermoplastic organic materials such as mylar, teflon, kapton, and nylon. It is also emphasized that cryoelectrical engineering requires magnetic materials with high magnetic induction at low temperatures, coercive field and low magnetic loss.