This paper presents the results of an experimental and numerical analysis developed to study the non-linear hysteretic behavior of MR dampers. In the first section a brief review of the numerical models available to simulate their behavior will be presented. To obtain and analyze the hysteretic behavior of MR dampers, a device was experimentally tested under several input excitations. Based on the experimental results an identification procedure was carried out to determine the parameters that are necessary to develop a numerical model. Finally, results from experimental investigations and numerical analyses are summarized and compared.