A new linearization model for MR dampers is analyzed. The nonlinear hysteretic damping force model of MR damper can be modeled as a hyperbolic tangent function of currents, positions, and velicities, which is an algebraic function with constant parameters. Model parameters can be identified with numerical method using experimental force-velocity-position data obtained from various operating conditions. The nonlinear hysteretic damping force can be linearized with a given slope of damping coefficient if there exist corresponding currents to compensate for the nonlinearity. The corresponding currents can be calculated from the inverse model when the given linear damping force is set equal to the nonlinear hysteretic damping force. The linearization controller is realized in a DSP controller such that the corresponding currents to satisfy a given damping coefficient should be calculated. Experiments show that the current inputs to the MR damper produce linearized damping force with a given slope of the damping coefficient.