The vibration properties of multi-layer beam structure comprising axially non-homogeneous magneto-rheological (MR) fluids layer are investigated. The governing equations of a non-homogeneous MR fluids multi-layered beam are formulated using finite element method and Ritz formulation. The validity of the proposed finite element formulations is demonstrated by comparing the results with those obtained from the Ritz formulation. The properties of different configurations of a non-homogeneous MR-fluid beam are evaluated to investigate the influences of the location of the different MR-fluids for various boundary conditions. The properties in terms of natural frequencies and loss factors corresponding to various modes are evaluated under different magnetic field intensities. The effect of location of the fluid treatment on deflection mode shapes is also investigated. The results suggest that the natural frequencies and loss factors of the non-homogeneous MR fluid beams are strongly influenced not only by the intensity of the applied magnetic field, but also by the location of the MR fluids. It is also concluded that the application of non-homogeneous MR fluids could also alter the deflection pattern of the beam, particularly the location of the peak deflection.