In last two decades research on the topic of synthesis, characterization and analysis of smart fluids like Magneto rheological (MR) and Electro rheological (ER) fluids is taking place. In this paper researchers working in experimentation, development of mathematical model by Bingham plastic model and Herschel -Bulkley method have been studied. MR/ER fluid have main advantage, that is its unique property, means Bingham plastic properties. The verification and validation of result o f damping force and damping displacement depend s on the application of an external magnetic field or no field. Developing the theoretical model of fluid flow for annular duct of two parallel plates or circular duct is done. A nd study o f Newtonian and non Newtonian fluid flow by computational and numerical method
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