The road feeling function of a steer by wire system (SBW) is key to the stability and efficiency of the overall system. This study introduces a novel tactile perception device (TPD) designed to replace the steering wheel motor which provides the natural driving feel by MRF (magnetorheological fluid). The TPD provides force feedback by modulating the viscosity and yield stress of the MRF through controlled input current, thereby adjusting the steering wheel resistance. The study develops a theoretical model of the TPD based on the Bingham plasticity model establishing the relationship between TPD steering resistance and control current. The model performance, structure and optimization was validated through magnetic simulation. This model encompasses the distribution of magnetic induction intensity within the TPD, TPD power consumption, and the steering resistance. Furthermore, a return-to-center function for the TPD was implemented using a stepper motor and torque sensor. This controlled return-to-center mechanism simulates self-aligning torque without depending on the vehicle’s steering geometry, improving predictability and consistency in a wire-controlled steering system. This simulation driven-design approach ensures precise and responsive steering, improving the driving experience and paving the way for future development of TPD-based road perception control algorithm.