For the semiactive vibration control, a variable damper and proper control systems are essential. In this research, a controllable damper was designed using the MR fluids and its mechanical properties such as damping constant and response time were measured. Since the response time of the MR damper was much longer than nominal MR fluid response time, the time delay of the damper should be considered in the design of controllers. It is shown that the advanced On/Off vibration control which includes the damper time delay performs more effectively than the conventional one.