We propose a novel ac magnetic waveguide for cold neutral atoms in an Ioffe tube. The time-averaged magnetic potential and force for the guided atoms in the magnetic guiding tube are calculated, and the results show that it is high enough to collect and guide nearly all of cold atoms from a standard magneto-optical trap with a temperature of ~-120 um K. We also estimate the atomic losses transition in the guiding.Our study shows that a cold and dense atomic beam with a guiding efficiency of ~92
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