This study is about a semi-active quarter car simulation method including a MR(magneto-rheological) damper. The MR damper was modeled as Spencer model that can capture nonlinear and hysteretic behavior. The parameters of the Spencer model were extracted from a random excitation test and optimum treatment of the test data. Then, a suspension control algorithm based on Sky-hook theory was applied for the quarter car simulation. Also, an experiment was done using a quarter car simulator to confirm the simulation results with the Spencer MR damper model.