Magnetorheological (MR) materials are belong to the group of smart materials that can be significantly altered in a controlled under the influence of an external stimulant which by changing their viscolesatic properties due to stress, pH level, moisture content, electric fields or in the case of MREs, magnetic fields. The MREs are interesting materials especially for the active stiffness and vibration control of structural systems. As a controllable stiffness element, MREs can offer innovative engineering solutions to various engineering challenges. Recently, they are being considered as new enabling components in active control systems, such as adaptive tuned vibration absorber and improving seismic protection base-isolated structures. The characteristic response will be influenced by many factors including; the elastomer matrix, the size, distribution, composition and percentage volume of the ferromagnetic particles, and whether the ferromagnetic particles are aligned in chains or randomly dispersed. A review is presented in this paper of the characteristic properties of magnetorheological elastomers and how these properties are affected by varying magnetic fields and the indicated compositional parameters. Besides describing the fundamental behavior of MREs, various applications of MREs for seismic protection are discussed and compared.