Damper　performance　is　important　for　the　vehicle,　especially　for　the　military　vehicle.　The　damper　will　not　only　improves　driver＇s　comfort　and　vehicle　safety　factor,　but　also　enhances　the　veracity　and　the　mobility　in　campaign.　Therefore,　how　to　analyze　the　magneto-rheological　damper　performance　and　get　more　accurate　results　are　extremely　important.　In　this　article,　first　of　all,　sets　up　the　mathematical　model　by　the　desired　damper,　founds　the　formula　about　damping　force　and　simulate　analysis　by　Matlab/Simulink.　Then　set　the　relevant　parameters　and　boundary　conditions,　does　the　computational　fluid　dynamics　(CFD),　numerical　analysis　of　fluid　dynamic　properties　by　FLUENT.　Manufactured　this　damper　after　the　optimization　design　and　validated　by　the　test　on　the　experimental　platform.　The　results　are　shown　that　this　damper＇s　performance　is　good　for　satisfying　the　actual　requests.　Copyright　©　2009　by　ASME.