In this study, the vibration analysis of sandwich rectangular plates with magnetorheological (MR) elastomer damping treatment is presented. The rectangular plate is combined with a magnetorheological elastomer core layer and a constraining layer to improve the vibration behaviors of the sandwich system. The MR material shows variations in the rheological properties when subjected to varying magnetic fields. Additionally, the MR material exhibits a rapid time response and is applicable to structures or devices when a tunable system is required. The magnetorheological elastomer is found to have a significant effect on the vibration characteristics of the sandwich rectangular plate. The modal damper and the natural frequencies for the sandwich plate system are calculated for various magnetic fields and some designed parameters by utilizing the finite element method. The damping effects of the sandwich plate system can be controlled and changed when different magnetic field strengths are applied.

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