This paper proposes a new haptic cue vehicle accelerator pedal device using magnetorheological(MR) brake. As a first step, an MR fluid-based haptic cue device is devised to be capable of rotary motion of accelerator pedal. Under consideration of spatial limitation, design parameters are optimally determined to maximize control torque using finite element method. The proposed haptic cue device is then manufactured and integrated with accelerator pedal. Its field-dependant torque is experimentally evaluated. Vehicle system emulating gear shifting and engine speed is constructed in virtual environment and communicated with the haptic cue device. Haptic cue algorithm using the feed-forward control algorithm is formulated to achieve optimal gear shifting in driving. Control performances are experimentally evaluated via feed-forward control strategy and presented in time domain.