Magnetorheological (MR) Fluid is an intellectual material with comprehensive prospect. In recent years, it is widely attended in the scientific-research field. Flow rate computational model of the MR throttle valve is derived by using Binham fluid model. The mathematical model of electromagnetic induction intensity for the MR throttle valve is established. The designed magnetorheological throttle valve is simple, compact and has some creativity. Proposed use of magnetorheological hydraulic components presents a problem.