Recently linear motor has been used mainly for high speed feeding performance of machine tools. The advantages of linear motor are not only high speed but high accuracy, because it is not required the coupling and ballscrew for converting rotary to liner motion. Before applying in different moving system, the dynamometer is necessary to test the performance. In Korea, the linear motor is producing in a couple of company However, the liner motor dynamometer is not commercialized yet, like as rotary motor dynamometer. In this paper, a linear motor dynamometer is designed and manufactured using a MR damper. The dynamometer system developed in this study could be used for testing the positioning accuracy fur different loading conditions, traction forces, dynamic performance and so on.