The aim of the study was to develop an innovative processing method of magnetorheological elastomers (MRE). This method comprises optimization of the MRE structure in the context of their performance in the magnetic field. The influence of the amount of ferromagnetic particles and their arrangement in relation to the external magnetic field was investigated. Urethane magnetorheological elastomers were manufactured using polyurethane gels, supplied by Dow Chemical Company. As the ferromagnetic carbonyl–iron powder with particles size from 6-9)m produced by Fluka was used. The amount of the carbonyl iron particles was varied from 1.5 to 33.0 vol. %. Magnetic field strengths used during the fabrication of MRE were 0.1 and 0.3 T. The samples with particle chains aligned or slopped at 45 degree to the long sample axis were produced. To evaluate the external magnetic field effect on the magnetorheological properties a deflection in the magnetic field was measured. Samples were placed parallel to the magnetic field lines and deflected prior to the application of a magnetic field. After the application of the magnetic field the sample tended to straighten which was measured by displacement sensor. Magnetic field in a range of 0-0.9 T has been applied. Also the compression tests were carried out without and within external magnetic field with the strength of 0.3 T. The experiment showed that application of the magnetic field increases stiffness of the material. The amount of iron particles and their arrangement have influence on the stress-strain curves course.