The aim of this study is to provide fundamental information for the development of Semi-Active Damper Using Magnetic fluid. To achieve the aim, the damping effect of magnetic fluid is investigated by experiments that the diameter of inner circular bar and the input amplitude were varied in the magnetic field generated by the permanent magnet and the electromagnet coil. From the study, the following conclusive remarks can be made. As the diameter of inner circular bar and input amplitude increase, the damping effect is improved. This is explained by the fact that as the contact area between inner circular bar and magnetic fluid increases, the increase of friction lowers kinematic energy. If the magnetic field is generated, the damping effect is improved. This is explained the assumption that as the intensity of magnetic fluid particle increases, there is virtual mass phenomenon.