Applying the rule of laminar flow in the gap between two parallel disks, the theoretical model of a new type MR damper is established, the damping characteristic and structural characteristic of the MR damper are analyzed. Experimental results show that the model can reflect the fundamental characteristics of the disk-gap MR damper. Applying the rule of laminar flow in the gap between two parallel disks, the theoretical model of a new type MR damper is established, the damping characteristic and structural characteristic of the MR damper are analyzed. Experimental results show that the model can reflect the fundamental characteristics of the disk-gap MR damper.