This paper presents a method to simulate the mechanical behavior of magnetorheological fluid (MRF) subjected to magnetic field in the pre-yield region in ANSYS. The main idea is to devide an MRF element into two coincident elements, one of them has density and viscosity without shear modulus while another has shear modulus without density and viscosity. Taking a simply supported MRF sandwich beam as an example, good results and reasonable conclusion are obtained by comparing the results with the theoretical analysis and experimental study of Ref.. The validity of finite element analysis is also investigated in this paper. At present, there is no exactly appropriate element type in ANSYS to model MRF, this kind of method called coincident elements method (CEM) will provide a new way to model the structures with MRF or MR dampers in ANSYS, and it also has reference roles for the future development of related elements in ANSYS.