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In this paper, a review is made of the knowledge about magnetorheological fluids which are part of the class of intelligent materials. These are the fluids that do not comply with Newton’s law, their energization being realized through an external magnetic field. Essentially, magnetorheological fluid is a synthetic solution based on hydrocarbons, populated with soft magnetic particles (easy to magnetize and demagnetize). Shock absorbers that use magnetic fluids are found in the automotive industry for vibration pick-up. The shock absorber with elastic element and magnetorheological fluid presents the following advantages: the possibility of electric control of the stroke and the speed of response of the piston-cylinder system, by a contactless method; it has a simple and reliable construction; the proposed shock absorber is a watertight construction; no internal sealing elements compatible with the magnetorheological fluid are required; the shock absorber does not have components with relative movement at the level of the control element, reducing frictional forces.