This paper presents the dynamic characteristics of MR impact damper for vehicle collision system. Various types of mechanism have been proposed to reduce force transmitted to the vehicle chassis and finally to protect occupants from injury. In the case of head-on collision, the bumper makes main role of isolation material for collision attenuation. In this study, the proposed bumper system consists of MR impact damper and structures. The MR impact damper utilizes MR fluid which has reversible properties with applied magnetic field. The MR fluid operates under flow mode. The bellows is used for generation of fluid flow. A mathematical model of the MR impact damper is derived incorporating with Bingham model of the MR fluid. Field dependent damping force is investigated with time and frequency domain. The MR impact damper is then incorporated with vehicle crash system. The governing equation of motion of vehicle model is formulated considering occupant model. Dynamic characteristics of vehicle collision system investigated with computer simulation.