Abstract-The Magneto-rheological fluid is a smart fluid which changes its mechanical characteristics with varying magnetic fields. This principle of Magneto-rheological fluid is used in the human prosthesis, automotive shock absorbers, cockpit seats of military and commercial aviation etc. The purpose of this research is to synthesize an MR fluid using silicone oil as the constituent carrier fluid with other additives and to determine the coefficient of viscosity at varying magnetic field using Poiseuille's equation which is an indirect method of viscosity determination. The relationship curve between the viscosity of the synthesized fluid and the magnetic field over the varying range is plotted using the obtained results.