Magnetorheological elastomers (MREs) are a class of so called “smart materials” which rheological and mechanical properties can be reversibly and rapidly controlled by an external magnetic field. MREs have attracted increasing attention and obtained broad application prospects recently. They can be used in valves, dumpers, brakes or sensors constructions. In the paper, the numerical models of a magnetorheological elastomers microstructure are presented. The influence of the applied magnetic field during the curing process of elastomer is taken into consideration in each model. The developed structures are built of the hyper elastic material which surrounds the iron particles. The models are first loaded with the external compression force and then with the internal forces simulating the influence of the applied magnetic field. The results of the numerical analyses are shown as the displacement, stress and strain distributions in each model. The influence of the MRE microstructure on the strength behavior of the researched material is strictly visible as the non-homogeneity in the described distributions.