In this research, our team developed a semi-active MR damper by designing and producing it, and also evaluated its performance for the control of large structure. It is specially designed to have a flexible capacity to control a range of 10KN-30KN with an input current of 0 - 3A. The evaluation of its performance was carried out; first, to input a 0 - 3A electric current at various frequence range between 0.15Hz and 2Hz, then to measure a consequent power and displacement. By finding that the MR damper secures a control capacity of 10KN-30KN, it was proved that the MR damper is capable to control any large structure.