This paper deal with a semi-active type bush design and magnetic analysis associated with the magnetorheological elastomer. It is focused on the magnetic field intensity analysis with 3 coil structure. The bush design consists of 3 coil structure of the bush in order to apply the magnetic field. As a result of first investigation, it is found that MRE thickness and electric current are most important parameters to design an effective bush. From the magnetic analysis, it is identified that the magnetic permeability of the MRE is lower than MR fluid. In addition, the bush model is formulated to have the uniformity of the magnetic flux and intensity field distribution.