A mathematical model and dynamic characteristics ova continuously variable damper for semi-active suspen- sion systems are investigated. After analyzing the geometry of a typical continuously variable damper, mathematical models fur individual components including piston, orifices, spring, and valves are first derived and then the flow equations for extension and compression strokes are investigated. To verify the developed mathematical model, the dynamic response of the model are simulated using MATLAB/SIMULINK and are compared with experimental results. The proposed model can be used not only for mechanical components design but also for control system design.