Optical assembly and alignment system plays a crucial role for the construction of high-power or high-energy laser facility, which attempts to ignite fusion reaction and go further to make fusion energy usable. In the optical assembly and alignment system, the vibration control is a key problem needs to be well handled and a material with higher damping performance is much desirable. Recently, a new kind of smart magneto-sensitive polymeric composite material, named magnetorheological plastomer (MRP), was synthesized and reported as a high-performance magnetorheological material and this material has a magneto-enhanced high-damping performance. The MRP behaves usually in an intermediate state between fluid-like magnetorheological fluid and solid-like magnetorheological elastomer. The state of MRP, as well as the damping performance of MRP, can be tuned by adjusting the ratio of hard segments and soft segments, which are ingredients to synthesize the polymeric matrix. In this work, a series of MRP are prepared by dispersing micron-sized, magneto-sensitive carbonyl iron powders with related additives into polyurethane-based, magnetically insensitive matrix. It is found that the damping performance of MRP depends much on magnetic strength, shear rate, carbonyl iron content and shear strain amplitude. Especially, the damping capacity of MRP can be tuned in a large range by adjusting external magnetic field. It is promising that the MRP will have much application in passive and active vibration control, such as vibration reduction in optical assembly and alignment system, vibration isolation or absorption in vehicle suspension system, etc.