Considered electrorheological (ER) elastomers as the visco-elasticity material, a finite element model of a sandwich beam filled with ER elastomers was developed based on Hamilton’s principle and sandwich beam’s theory. Then its dynamic characteristics were analyzed. Simulation results show that natural frequencies of the sandwich beam increase and vibration amplitudes of the beam decrease as the intensity of applied electric field increases. Increased the thickness of the ER elastomers layer, natural frequencies of the beam decrease and loss factors increase. Those indicate that the dynamic characteristic of ER elastomers sandwich beams is similar as that of ER fluids beam, which can be used for vibration control of flexible structures by applied a electric field.