By using the adjustable spin filtering model, effect of the magnetic field and electron transition energy interval change on the spin electron filtering properties was calculated and discussed firstly. It’s found that the changing of the magnetic field and electron transition energy interval cause the electron tunneling probability and tunneling conductance to show the quantum step effect. As the magnetic field increasing, the electron cyclotron frequency and Zeeman energy levels splitting were strengthened at the same time. Then the transverse binding force was strengthened in the quantum point contact, while the spin filtering effect was weakened. When the magnetic field is given, the electron transition energy interval is smaller, and the spin filtering effect is much more obvious. Consequently, as the electron transition energy is changed, shape of the saddle-like potential and spin filtering sensitivity are changed too. For different materials, the role of both the magnetic field and electron transition energy interval were considered to find the best spin filtering result. More importantly, the quantum point contact structure can be easy acquired through the standard electron beam technique, so the results give the theoretical support for designing new spin filtering devices with application prospects and the potentially commercial value. Morover, if the spin filter substrate is fabricated by use of the high Landau factor materials, the spin filter performance can be further improved.