Magnetorheological (MR) materials belong to smart materials family where the rheological properties can be altered continuously, rapidly and reversibly through the external magnetic field. The tuneable properties depend on the magnitude of the external magnetic field. The micron-sized magnetizable particles having high saturation magnetization within matrix carrier react to the magnetic field resulting in alteration of MR effect. The classic problem of smart materials is particles sedimentation and aggregation issues due to the high concentration and large size of magnetic particles. Many researchers have attempted to solve this issues by introducing nano-sized particles into these materials. Based on the previous researches, the nanoparticles incorporation in MR materials is reported to improve the stability of the MR materials and at the same time enhance the MR performance. This paper presents an overview of nanoparticles incorporation in different types of MR materials which are MR fluids, MR grease, and MR elastomer including the stability and performance achievement regarding rheological properties.