In the field of medicine, several new areas have been currently introduced such as robot-assisted surgery. However, the major drawback of these systems is that there is no tactile communication between doctors and surgical sites. When the tactile system is brought up, telemedicine including telerobotic surgery can be enhanced much more than now. In this study, a new tactile device is designed using a single magnetorhological (MR) sponge cell to realize the sensation of human organs. MR fluids and an open celled polyurethane foam are used to propose the MR sponge cell. The viscous and elastic sensational behaviors of human organs are realized by the MR sponge cell. Before developing the tactile device, tactile sensation according to touch of human fingers are quantified in advance. The finger is then treated as a reduced beam bundle model (BBM) in which the fingertip is comprised of an elastic beam virtually. Under the reduced BBM, when people want to sense an object, the fingertip is investigated by pushing and sliding. Accordingly, while several magnitudes of magnetic fields are applied to the tactile device, normal and tangential reaction forces and bending moment are measured by 6-axis force/torque sensor instead of the fingertip. These measured data are used to compare with soft tissues. It is demonstrated that the proposed MR sponge cell can realize any part of the organ based on the obtained data.