MR elastomers are the solid-state analogue of MR fluids, and a new branch of MR materials. The problems existing in MRF such as particle sediment are well overcome via replacing the fluid matrix by solid matrix, such as rubber. MR elastomers are the resulting composites made up by soft magnetic particles embedded in a polymer. The interactions between magnetic particles under a magnetic field result in field-dependent mechanical performances. Having both excellences of MRF and elastomers, MR elastomers have attracted considerable interest recently. Under the financial support from NSFC, SRFDP of China, scholarship BRJH of Chinese Academy of Sciences and other projects, the preparation and testing systems have been set up. The microscopic mechanism and the utilizable MR elastomers are being studied.