Magnetorheological materials are a class of smart materials whose reological properties may be rapidly varied by application of magnetic field. By a simple mechanical mold, a visco-plastic model for the materials is developed. It is shown that the model can describe the variation of the mechanical properties for the Magnetorheological materials in the different magnetic field. The result is shown that the model can characterize the mechanical properties of Magnetorheological Materials in plastic and viscous variation.