This paper presents performance analysis of a quarter-vehicle magneto-rheological(MR) suspension system with respect to different tire pressure. As a first step, MR damper is designed and manufactured based on the optimized damping force levels and mechanical dimensions required for a commercial mid-sized passenger vehicle. After experimentally evaluating dynamic characteristics of the manufactured MR damper, the quarter-vehicle MR suspension system consisting of sprung mass, spring, tire and the MR damper is constructed in order to investigate the ride comfort. After deriving the equations of the motion for the proposed quarter-vehicle MR suspension system, vertical tire stiffness with respect to different tire pressure is experimentally identified. The skyhook controller is then implemented for the realization of quarter-vehicle MR suspension system. Ride comfort characteristics such as vertical acceleration RMS and weighted RMS of sprung mass are evaluated under various road conditions.