We propose a method for the optimal design of shock absorbers having magnetorheological fluid (MR). This method combines both parameter identification and optimization procedures. In the first step, the optimum orifice areas of a shock absorber are obtained by considering the minimum falling body mass. In the second step, the optimum electric current applied to the magnetorheological fluid in the shock absorber is obtained for a maximum falling body mass. Validation of this method is carried out by a comparison of the experimental results with simulation predictions. It is clarified that the optimum resisting forces obtained by the experiment are consistent with those of the simulation results, and the present method is effective for the optimal design of MR shock absorbers.