This paper presents performance analyses of three types of the cylindrical-type ER(electro-rheo-logical) valves, which have different electrode length and width but same electrode area. Following the composition of silicone oil-based ER fluid, the field-dependent yield stresses are obtained from experimental investigation on the Bingham property of the ER fluid. The ER valve which is dependent on the applied electric field is devised and its theoretical model is derived. On the basis of the pressure-drop analysis, three types of the ER valves are designed and manufactured. After experimentally evaluation field-dependent pressure drops, PI controller is formulated to achieve tracking control on desired pressure drop. The controller is then experimentally implemented and tracking control performance is presented in order to demonstrate superior controllability of the ER valve. In addition, the response characteristic of the ER valve with respect to the excitation frequency of the electric fiedls is provided to show the feasibility of practical application.