Magnetorheological fluid acts like solid when an external magnetic field is applied and the dispersed particles form the chain structures. In this study, our goal is to observe how this formation and the properties are changed by shear on one side plate. To model MR fluid, Discrete Element Method, specialized for powder behavior is employed. To calculate magnetic forces on particles, the Mutual Dipole model is adopted. Through the DEM, shear stress and viscosity shows a strong dependency for shear rate.