This study presents key parameters for the structure installed with MR controller in reducing its responses. MR controller is regarded as Bingham model of which control forces are frictional and viscous ones. The parameters are identified as friction force ratios, $R_f$ and $R_h$ which are, respectively, ratio of MR controller friction force to static restoring force for free vibration and ratio of the friction force to amplitude of harmonic force. Structure-MR controller system shows nonlinear response behavior due to friction force. Energy balance strategy is adopted to transform the behavior to linear one with equivalent damping ratio. Finally, proposed equivalent linear process is compared to the nonlinear one, which turns out to give acceptably good results.