Abstract: By means of finite element method,the relative magnetic permeabilities and shear modulus of the magneto-rheological (MR) elastomers in the direction of chain-like structures were calculated and plotted for various particle volume fractions.Based on the results above,a simple damper model of the MR elastomers was developed and the difference of the shear modulus due to magnetic field for various current intensities and coil turns was calculated.The calculated results show that the shear modulus increases with the current intensity and coil turns increasing,turning to be a constant value as the current intensity and coil turns reache a certain value.The current study reveals the influence of the current intensity and coil turns on the shear modulus,helping the characteristics of the damper be evaluated in the initial design stage.