The paper addresses analytical, numerical and experimental aspects of the design of magnetorheological (MR) fluid valve. Magnetic flux in valve’s cross-section is analysed with the help of finite element method (FEM) software. Based on the magnetic field intensity distribution within valve’s MR fluid annular gap, simulation model of the shock absorber equipped with newly designed MR valves is developed. Prototypes of MR valve are built and embedded in the stationary barrier of the rotary shock absorber, instead of standard, passive check valves. Simulation and preliminary experimental results comprising resistance force values as a function of angular displacement and angular velocity are presented.