Recently ER fluids are put to practical use in fluid power industry field. As only with electrical signal change to the valve in which ER fluid flowing, ER fluid flow is controlled, so devepment of simple ER valves have been tried. In this case a technical problem is to check the pressure drop caused from flow rate change in valves because the pressure drop is very small. In this study ER valves are designed and manufactured, and small pressure drop induced from flow rate change is checked by pressure transducer which is made with appling strain gage. The ER valves and pressure drop check method are considered to be applied to the fluid power industry.