The low energy excitation states in frustrated magnetic structures can generate quasiparticles that behave as if they were magnetic charges. These excited states produce, in the so-called spin-ice materials, two different peaks of specific heat at temperatures less than 1.5 K. In this paper, we consider that the first structure is caused by the formation of fluid of magnetic dipoles configured by the dumbbell model with a boson nature in consonance with that described by Witten for mesons. The second structure, wider than the first one, corresponds to a plasma state that comes from the breaking of a great number of dipoles, which provokes the appearance of free magnetic charges, which constitute a cool magnetic plasma fluid. In this paper, we determine thermodynamic analytical functions: the thermo-potential and internal energy and their respective derivative physical magnitudes: entropy, and magnetic specific heat. We obtain results in a good concordance with the experimental data, which allow us to explain the phase transitions occurred in these spin-ice materials at very low temperatures.