This paper deals with the development of magnetoactive elastomers (MREs) based on the carbonyl iron particles-filled polyurethane resin. Their stiffness can be changed easily by magnetic field. Such a property can be useful in construction of active vibration damping structural elements. For the needs of numerical modelling methods validation the elementary case of the two magnetic particles was investigated experimentally. Special “macro samples” were prepared with pairs of ferromagnetic particles of spherical shape of diameter of 12.7 mm. They provided easy observations and measurements. The gap distance between particles was established on the level of ¼ of the diameter. After application of the magnetic field particles started to attract each other like magnetic dipoles. The mutual displacement of the dipoles was recorded in function of the magnetic field intensity, which was varied in the range100÷300 [mT]. The deformation field was also obtained from the digital image processing (DIC). Then the experiment was simulated numerically with the use of the 3D FEM models. The dipoles were loaded by forces which were increased gradually until displacements reached values that were measured experimentally. Calculations were performed on the MSC Patran-MARC platform. The Neo-Hookean material model was used to describe properties of the resin matrix. Magneto-mechanical coupling was taken into consideration with the use of an iterative method. The results of calculations were compared with the experimental results. The validation of the base modelling concept was successfully completed.