A tuned vibration absorber (TVA) is a spring-damper-mass system used in many industries for the suppression of a specific vibration frequency. A state-switched absorber (SSA) is similar to a TVA, except that one or more components in the SSA is able to instantaneously and discretely change properties, thus increasing the effective bandwidth of vibration suppression. The components responsible for bandwidth increase are called switching elements. In order to design a replacement SSA for the classic TVA, the SSA must operate in the appropriate frequency range, be lightweight and compact. An optimal SSA will also have a maximal frequency range that it can switch between. This paper discusses the development of a magnetorheological (MR) silicone gel used as the SSA switching element, the SSA geometry selected to maintain a magnetic flux path, and the contribution of the magnet-mass to frequency shifting. The MR gel is iron-doped silicone, cured in the presence of a magnetic field. During operation, the applied magnetic flux is modified to change the natural frequency. Since a flux path through the switching element is required, a steel flux path was incorporated as part of the SSA design. The SSA is desgined to operate below 100 Hz. An MR elastometer with 35% iron by volume yielded the most tunable results, where the minimum natural frequency was found to be 45 Hz, and the natural frequency was tunable up to 183 Hz.