This paper deals with modeling of a semi-active shock absorber using magnetorheological fluid that is a material responds to an applied magnetic field and changes its apparent viscosity. The simulation was performed about the improved dynamics model of experimental equipment for the MR shock absorber and it was compared with the experiment result about the MR shock absorber using a drop test. The drop test has the condition that the mass of a falling body is 20.06kg and the collision speed of the falling body is less than or equal to 2.2m/s. As a result of this study, the dynamics model was verified validity by the simulation and performed parameter identification.