If the MR fluid damper does not work, the magnetic powder (carbonyl iron powder) will sediment. To overcome this problem, we developed an EMR (Enhanced Magneto Rheological Fluid) fluid and evaluated control performance. For the dynamic load test using MR fluid and EMR fluid was conducted to evaluate control power and DR (Dynamic Range). In the damper performance test, the current was tested at intervals of 0.5A from 0.0A to 2.5A, and the control power of the EMR fluid was 84% compared to the control power of the MR fluid, The DR of the EMR Damper was 7.5. When the DR is 5.0 or higher, it is generally used as a semi-active control device. Therefore, the EMR fluid has proved its usability as a semi-active control device by showing 7.5 DR to 76% control performance of existing MR damper.