This paper reports the experimental tests on the behaviour of a commercial MR fluid at high shear rates and the effect of the gap. Three gaps were considered at multiple magnetic fields and shear rates. From an extended set of almost two hundred experimental flow curves, a set of parameters for the apparent viscosity are retrieved by using the Ostwald de Waele model for non-Newtonian fluids. It is possible to simplify the parameter correlation by making the following considerations: the consistency of the model depends only on the magnetic field, the flow index depends on the fluid type and the gap shows an important effect only at null or very low magnetic fields. This lead to a simple and useful model, especially in the design phase of a MR based product. During the off state, with no applied field, it is possible to use a standard viscous model. During the active state, with high magnetic field, a strong non-Newtonian nature becomes prevalent over the viscous one even at very high shear rate; the magnetic field dominates the apparent viscosity change, while the gap does not play any relevant role on the system behaviour. This simple assumption allows the designer to dimension the gap only considering the non-active state, as in standard viscous systems, and taking into account only the magnetic effect in the active state, where the gap does not change the proposed fluid model.