In this chapter, we investigate a magnetic line source diffraction problem concerned with a step. To study the diffraction problem in lossy medium, we follow the Wiener-Hopf technique and steepest decent method to solve it for impedance step. By equating the impedances of the step to zero, the solution reduces for magnetic line source diffraction by PEC step. Then we transform the obtained solution for PEMC step by using duality transformation. Perfect electromagnetic conductor (PEMC) theory is novel idea developed by Lindell and Sihvola. This media is interlinked with two conductors namely perfect electric conductor (PEC) and perfect magnetic conductor (PMC). Both PEC and PMC are the limiting cases of perfect electromagnetic conductor (PEMC). We study the magnetic line source diffraction by PEMC step placed in different soils (i) gravel sand (ii) sand and (iii) clay. By using the permittivity, permeability and conductivity of these lossy mediums we predict the loss effect on the diffracted field. Such kind of study is very useful in antenna and wave propagation for subsurface targets and to investigate antenna radiation patterns.