Abstract: Aiming at the problems of unadjustable damping of vibration absorber structure and high requirement of using magnetorheological fluid vibration absorber technology, an extruded magnetorheological elastomer vibration absorber unit is studied for large load aircraft and automobile vibration absorber structure. Based on the modal analysis of magnetorheological elastomer, the cushioning air bag structure is adopted to avoid the shock during vibration process. Furthermore, the structural materials of each part of the vibration absorption unit are selected, and the current and turns of the coil are calculated theoretically. Then the magnetic circuit analysis and simulation optimization of the whole structure for the vibration absorption unit are carried out, which verified the rationality of the structure. The magnetic field concentration at the sharp corner of the edge for the core was simulated and analyzed, and the optimum round corner was selected as 7mm. By analyzing the relationship among current value and air gap size and magnetic induction intensity of magnetorheological elastomer, the optimum air gap is 1 mm.