The electrorheological (ER) behavior of suspensions in silicone oil of phosphoric ester cellulose powder (average particle size: 17.77 $mu$m) was investigated at room temperature with electric fields up to 2.5 KV/mm. For development of anhydrous ER suspensions using at wide temperature range, we aimed to know the effect of activation of phosphoric ester cellulose particles on the ER activities. As a first step, the anhydrous ER suspensions mixing with the phosphoric ester cellulose particles which were treated with 2M phosporic acid and 4M urea were measured. After activating the anhydrous ER suspensions at 12$0^{circ}C$, not only the analysis of dispersing cellulose particles which were reacted by phosphoric ester but also the electrorheological characteristics of ER suspensions such as dielectric constant, current density, electrical conductivity and rheological properties were studied. From the experimental results, the activation of phosphoric ester cellulose particles had an influence on the ER properties of anhydrous ER suspensions. As the activation time went by, the size and number of dispersing particles, the electrical properties and the initial apparent viscosity $(η_0)$ of ER suspensions were increased till the activation time passed 5 hours. Also, it was possible, the electrorheological effect $($ au$/$ au$_0)$</TEX> of ER fluids was grown by the activation of phosphoric ester cellulose particles.