MRE(magneto-rheological elastomers) is a material which shows reversible and various modulus in magnetic field. Comparing to conventional rubber vibration isolator, MREs are able to absorb vibration of broader frequency range. These characteristic phenomena result from the orientation of magnetic particles named carbonyl iron powder(CIP) in rubber matrix. In this paper, simulation on variation rate of shear modulus for anisotropic MRE due to volume fraction of CIP and an effective permeability model was applied to predict the field-induced shear modulus of MREs. Also, the variation rate of shear modulus for anisotropic MRE was derived using magneto-mechanical theory. Based on Maxwell-Garnett mixing rule, the increment of shear modulus was calculated to evaluate the shear modulus of MREs with column structure of CIP due to induced current. The simulation results on variation rate of shear modulus can be applied to the variable mechanical system of MRE such as tunable vibration absorber, stiffness variable bush and mount.