Magneto-Rheological (MR) damper is researching more and more popular. It’s used on suspension on car or vibration reducing device on construction such as bridge or building. Landing gear using MR damper is a new development to replace oleo pneumatic landing gear. In this paper, mathematical model landing gears using MR damper is built. And MR damper is controlled by Skyhook control method. The system is simulated by using Simscape and Simulink (MATLAB).