This document discusses the design of a magneto-rheological (MR) damper through selecting materials, defining geometric parameters, and modeling the magnetic circuit. It describes selecting steel for the cylinder and piston for its magnetic permeability. The magnetic circuit design aims to maximize magnetic flux density in the annular fluid gap using an optimal number of coil turns. Parameters like piston diameter and fluid gap width are defined. The damper aims to control vibrations in structures semi-actively through varying the current applied to the coil and changing the rheological properties of the MR fluid.