  We theoretically study macroscopic quantum entanglement in two
superconducting flux qubits. To manipulate the state of two flux qubits, a
Josephson junction is introduced in the connecting loop coupling the qubits.
Increasing the coupling energy of the Josephson junction makes it possible to
achieve relatively strong coupling between the qubits, causing two-qubit
tunneling processes even dominant over the single-qubit tunneling process in
the states of two qubits. It is shown that due to the two-qubit tunneling
processes both the ground state and excited state of the coupled flux qubits
can be a Bell type state, maximally entangled. The parameter regimes for the
Bell states are discussed in terms of magnetic flux and Josephson coupling
energies.
