In order to solve the question which the shock absorber controllable damping is small and the effect of under the high frequency vibration is not ideal, based on the performance of MR fluid and the structural characteristics of foam metal, a new type of MR shock absorber is proposed by combining the MR fluid and foam metal. And the damping force model of the shock absorber is established. The theoretical analysis and the simulation result indicated:The new shock absorber controllable damping is bigger than traditional shock absorber, and the control is ideal under the high frequency vibration.