Magnetorheological (MR) materials exhibit rapid variations in their rheological properties when subjected to varying magnetic field and thus offer superior potential for applications in smart structures requiring high bandwidth. MR sandwich structures can apply distributed control force to yield variations in stiffness and damping properties of the structure in response to the intensity of the applied magnetic field and could thus provide vibration suppression over a broad range of external excitation frequencies. This study investigates the properties of a multi-layered beam with MR fluid as a sandwich layer between the two layers of the continuous elastic structure. The governing equations of a multi-layer MR beam are formulated in the finite element form and using the Ritz method. A free oscillation experiment is performed to estimate the relationship between the magnetic field and the complex shear modulus of the MR materials in the pre-yield regime. The validity of the finite element and Ritz formulations developed is examined by comparing the results from the two models with those from the experimental investigation. Various parametric studies have been performed in terms of variations of the natural frequencies and loss factor as functions of the applied magnetic field and thickness of the MR fluid layer for various boundary conditions. The forced vibration responses of the MR sandwich beam are also evaluated under harmonic force excitation. The results illustrate that the natural frequencies could be increased by increasing the magnetic field while the magnitudes of the peak deflections could be considerably decreased, which demonstrates the vibration suppression capability of the MR sandwich beam. © 2010 IOP Publishing Ltd.