Small MR dampers with a simple structure were designed and manufactured. The Bingham model was used to represent the dynamic characteristics of the damper, and the parameters of the model were estimated from experimental data which were obtained by harmonic tests. The value of the estimated yield shear force remains positive when no electric current is applied, and it increases slowly with the current. The estimated viscous damping coefficient has a value close to zero when no electric current is applied, and it increases almost linearly with the current.