magnetorheological materials are provided comprising magnetic particles , a polymeric gel and a carrier material . the polymerization of the gel is preferentially accomplished in the presence of the magnetic particles and the carrier material . magnetorheological materials are provided having a selected off - state viscosity and a selected on - state apparent viscosity . the method of preparing these magnetorheological materials is also provided . the carrier material , the polymeric gel and the magnetic particles are selected so that the resulting magnetorheological material has the desired off - state viscosity and on - state apparent viscosity . these materials have good dispersion characteristics , reduced settling , superior off - state viscosity and superior apparent viscosity in the presence of a magnetic field .