The behavior of dc subgap current in magnetic quantum point contact is discussed for the case of low-transparency junction with different tunnel probabilities for spin-up (D ↑ ) and spin-down (D ↓ ) electrons. Due to the presence of Andreev bound states ±ε0 in the system the positions of subgap electric current steps eVn = (∆ ± ε0)/n are split at temperature T = 0 with respect to the nonmagnetic result eVn = 2∆/n. It is found that under the condition D ↑ = D ↓ the spin current also manifests subgap structure, but only for odd values of n. The split steps corresponding to n = 1, 2 in subgap electric and spin currents are analytically calculated and the following steps are described qualitatively.PACS numbers: 74.45.+c, 74.50.+r It is well established now that subharmonic gap structure in superconducting weak links can be described in terms of multiple Andreev reflection (MAR). The concept of MAR was first introduced 1 for SNS (superconductor -normal metal -superconductor) junctions and then extended to include the effect of resistance of SN interface 2 (OTBK theory). Then it was shown 3 that this mechanism is the reason for subharmonic gap structures in junctions of any type, and specifically in superconducting point contacts. As long as the junction is short on the scale of the coherence length ξ 0 the microscopic details of the junction are irrelevant and for the nonmagnetic junction the only parameter is the transmission probability of the barrier D. An exact theory of MAR for short nonmagnetic junctions between clean superconductors has been developed in Refs.4,5 on the basis of scattering amplitudes method and in Ref.6 making use of nonequilibrium Green function techniques. It was obtained that for this case MAR manifests itself in dc current as current steps at voltages eV n = 2∆/n, n = 1, 2, .... The magnitude of the current onset at V n is proportional to D n . The theoretical results are consistent with the experimental situation in atomic-size superconducting point contacts 7,8,9,10 . The subharmonic gap structure due to photon-assisted MAR in the presence of microwave radiation has also been studied and theoretical predictions 11 are confirmed by the experimental observations 12 .Arnold 3 was the first to take into account the phase coherence of subsequent Andreev reflections, which were absent in the OTBK theory. The quantum coherence in short ballistic junctions lead to ac Josephson effect 4,5,6 . In addition, in long ballistic SNS junctions coherence effects give rise to resonant structures in the dc current due to Andreev quantization 13 .MAR in diffusive nonmagnetic junctions has also been investigated in details. Short diffusive junctions with Thouless energy E T h ≫ ∆ can be described by coherent MAR theory and show subharmonic gap structures at eV n = 2∆/n 14,15 . In long diffusive junctions with E T h ∆ additional peaks in the differential conductance at eV n ≈ 2(∆ ± E T h )/2n are predicted 16 . This result is in qualitative agreement with the experimental data 17 . The incoherent MAR regi...