Typical magneto-rheological (MR) elastomers consist of silicon-based material. A number of studies have been carried out to evaluate the vibration and tribological characteristics of silicon-based MR e-lastomers. However, these elastomers have quite low strength, so they have low wear resistance. In this study, polyurethane-based MR elastomers with performances better than those of MR elastomers. Experiments have been conducted on different MR elastomers (Pu MR elastomer, Pu-Si MR elastomer, and Pu-wrapped-Si MR elastomer) and different predefined magnetic directions (Non-Direction, Vertical Direction, and Horizontal Directionality) to evaluate the friction and wear performance under a magnetic field. The results show that Pu-wrapped-Si MR elastomer with a horizontal predefined magnetic field has the best performance in terms of wear.