Different from the traditional magnetorheological (MR) fluids and elastomers, the magnetic particles in the plastic MR materials are not 'deadly' trapped in the polymer matrix; thus, the MR plastomers exhibit higher MR effects and lower sedimentation. The plastic MR materials have attracted increasing attention, and the relevant fundamental mechanisms and practical applications have been intensively studied due to their unique physical and mechanical properties. In this highlight, we have mainly reviewed the preparation and the rheological properties of the MR plastomers. The formation mechanism of the MR plastomers has also been briefly summarized.