Magnetorheological gels (MRGs) known as a new kind of magnetorheological material are composite gels containing magnetic particles suspended in polymer gels. In this study, a category of MR polymer gels based on polyurethane (PU) were prepared. The microstructures of these MRGs were observed with a digital microscope. Their rheological properties under both steady shear and oscillation testing were characterized by using a MR rheometer. The viscosity of the PU MRG decreased with the increment of NCO/OH ratio and increased with the increment of the weight concentration of carbonyl iron particles, molecular mass of poly propylene glycol, and applied magnetic field. The storage modulus increased gradually with the increment of applied magnetic field and weight concentration of carbonyl iron particles. The PU MRG exhibits high static shear yield stress (60.8 kPa, at 573 mT) and dynamic shear yield stress (83.9 kPa, at 573 mT) and wide variation range (static shear yield stress: 6-62 kPa, dynamic shear yield stress: 15-85 kPa). These advantages indicate that PU MRG is able to satisfy wide applications. In addition, both static and dynamic shear yield stresses of the MRG samples increase with the increment of molar mass of polypropylene glycol. (C) 2010 Wiley Periodicals, Inc. J Appl Polym Sci 118: 2765-2771, 2010