This paper presents development of flow control valve using MR fluid. Generally, since the apparent viscosity of MR fluids is adjusted by applying magnetic fields, the MR valves can control high level fluid power without any mechanical moving parts. In this paper, flow control valve using MR fluid on the behavior of the magnetic field influence on the numerical analysis of more accurate electromagnetic parameters were obtained, even if when magnetic field apply inside of surrounding MR fluid from electromagnet, more realistic designing way analysis of characteristic of whole magnetic field distribution is suggested by surrounding magnetic material. Also, comparison of flow rate inlet and outlet, behavior of MR fluid in experiments proposed. A new type of flow control valve using MR fluid is proposed by analysis of behavior of MR fluid in experiments.