The damper is used in the piloting control device of the aircraft. In order to prevent the piloting control force oscillation caused by the pilot's control too fast, the damper is used to provide damping effect on the piloting control. With the increasing complexity of user application scenarios and the demand of lightweight and low cost of aircraft, the application requirements of passive, small volume and large damping force dampers are put forward. Using a new type of magnetorheological composite material, A new type of magnetorheological (MR) Damper based on shear mode is designed, which does not require external energy input, can generate large damping force under limited volume, and has the ability to adjust the range of damping force. In order to verify the feasibility of the scheme, finite element simulation analysis is carried out. The results show that the magnetorheological (MR) damper designed in this paper can generate large damping force without external excitation, and the damping force can be continuously adjusted in the range of 50N to 300N.