In this study, a control method of MR(magneto-rheological) damper for a cruise bus is investigated. A virtual dynamic damper and a sky-hook algorithm are employed to control the damping characteristics of MR damper. Coefficients for a virtual dynamic damper are determined through the parameter identification. A quarter car model of a cruise bus is established by using ADAMS/Car program for the computer simulation. Sine wave excitation and random excitation are used to compare the controlled MR damper with the passive damper. From the simulation results, the performance of MR damper with a virtual dynamic damper is better than that of the passive damper.