In this study, the behaviour of MR fluid has been systematically investigated within the scope of continuum mechanics. The necessary balance equations have been written for a continuous medium which takes place in the electromagnetic field. Besides, the generalized energy equations have been obtained by combining the energy equation and the entropy inequality. With the help of an appropriate Legendre transformation, the energy equation is substituted by entropy inequality, resulting in generalized entropy inequality. After this phase, strain and magnetization constitutive equations have been obtained by using the necessary constitutive axioms. A Two-dimensional (2-D) asymmetric MR damper has been studied and analysed by using a finite element method (SEM), Furthermore, the magnetic flux density has been obtained through MR fluid gaps within the 2-D MR damper. (C) 2018 Karabuk University. Publishing services by Elsevier B.V.