In recently, the vibration control of adjacent buildings have been studied and magneto-rheological(MR) fluid dampers have been applied to seismic response control. MR dampers can be controlled with small power supplies and the dynamic range of this damping force is quite large. This MR damper is one of semi-active dampers as a new class of smart dampers. In this study, vibration control effect according to the installation location of the MR damper connected adjacent buildings has been investigated. Adjacent building structures with different natural frequencies were used as example structures. Groundhook control model is applied to determinate control force of MR damper. In this numerical analysis, it has been shown that displacement responses can be effectively controlled as adjacent buildings are connected at roof floors by MR damper. And acceleration responses can be effectively reduced when two buildings are connected at the mid-stories of adjacent buildings by MR damper. Therefore, the installation floor of the MR damper should be selected with seismic response control target.