Magnetorheological elastomers (MREs) are increasingly demanded based on their ability to modify their mechanical properties under an applied magnetic field, applications ranging from active control in industrial processes to biomedicine. Those materials are based on a polymer phase and magnetic fillers. This work reports on the evaluation of the effect of the magnetic filler characteristics on the physical-chemical and functional performance of MREs. Composites have been produced with 20 wt% concentration of six different magnetic fillers: CoFe 2 O 4 , Fe 3 O 4 , Co, Ni, and Ni 80 Fe 17 Mo 3 (Permalloy) in a SEBS matrix. Elastic modulus increases from 0.7 MPa for the pristine polymer to a maximum value of 1.8 MPa for the sample with Fe 3 O 4 .The highest saturation magnetization being obtained for the composite containing magnetite, with 17.8 A m 2 kg À1 . The filler size, saturation magnetization and coercivity all have significant impact on the magnetorheological (MR) effect. The highest MR effect is achieved when using Fe 3 O 4 nanoparticles (17%), followed by Co (16%), Ni (14%), CoFe 2 O 4 (11%), and finally Permalloy (8%). For the Fe 3 O 4 @SEBS composite, the MR response is among the largest reported in the literature but with a much lower filler content (6 vol% versus more than 20 vol%), with a positive effect on processability and integration into devices.