To improve the mechanical properties and the MR effect of MRE, we use flexible epoxy as the matrix of MRE. It shows that both the mechanical properties and the MR effect of epoxy based MRE improved. At room temperature the highest absolute modulus increase was 203 MPa when the intensity of magnetic field was 0.2T while the carbonyl iron content was 71.4%. Temperature influenced the MR effect. When at -40°C the maximum storage modulus increased more than 2356 MPa and changed with the temperature. Meanwhile, the morphology of the epoxy based MRE was studied by scanning electron microscopy (SEM).