In this research, a new type of haptic master device using electrorheological(ER) fluid for minimally invasive surgery(MIS) is devised and control performance of the proposed haptic master is evaluated. The proposed haptic master consists of ER bi-directional clutch/brake for 2 DOF rotational motion(X, Y) using gimbal structure and ER brake on the gripper for 1 DOF rotational motion (Z). Using Bingham characteristic of ER fluid and geometrical constraints, principal design variables of the haptic master are determined. Then, the generation of torque of the proposed master is experimentally evaluated as a function of applied field of voltage. A sliding mode controller which is robust to uncertainties is then designed and empirically realized. It has been demonstrated via experiment that the proposed haptic master associated with the controller can be effectively applied to MIS in real field conditions.