We descried a method to synthesize single crystalline Fe
3O
4 nanotubes by wet-etching the MgO inner cores of MgO/Fe
3O
4 core-shell nanowires. Homogeneous Fe
3O
4 nanotubes with controllable length, diameter, and wall thickness have been obtained. Resistivity of the Fe
3O
4 nanotubes was estimated to be ~4 × 10
-2 cm at room temperature. Magnetoresistance of ~1% was observed at
T = 77 K when a magnetic field of
B = 0.7 T was applied. The synthetic strategy presented here may be extended to a variety of materials such as YBCO, PZT, and LCMO which should provide ideal candidates for fundamental studies of superconductivity, piezoelectricity, and ferromagnetism in nanoscale structures.