In the paper the experimental results of the dynamic tests of the MRE samples cured without and under magnetic field are presented and compared. The samples (55 mm diameter and 70 mm) were made of the polyurethane elastomer PU 70/30 with the admixture of the ferromagnetic particles (in this case – carbonyl iron spheres with the diameter of about 9 μm). The samples with ferromagnetic particles were cured without as well as under the external, parallel to the vertical axis of the sample, magnetic field of the 300 mT intensity. The experiments were carried out on the materials testing machine for static and dynamic loads INSTRON 8802. The machine was additionally equipped with the measurement head of 4kN scope and the magnetic coil that produces the magnetic field of the intensity up to 500 mT. Cycled load was applied to the MRE samples. In the case of the dynamic tests the sinusoid cyclic variable load was used. The applied load frequency was 1 Hz in each presented test. The samples were cyclically compressed of the 10, 15, 20 and 25 % of their height. On the base of the obtained results the force maximum values and the dumping coefficient (the energy dissipation coefficient) in each dynamic tests were calculated. The hysteresis loops in the load – displacement charts that were observed during the cyclic tests. The influence of the internal structure of the researched material on its strength behaviour is taken into consideration.