One of the common ways to reduce vibration in the structures is to add a thin viscoelastic material layer to the structure. By appropriate using of viscoelastic materials one may increase modal loss factor of the structure and reduce unfavorable structural vibration which is a main cause of fatigue and failure in the structures. In this paper, low velocity impact response of sandwich plate with magnetorheological fluid core is investigated. Hamilton principal is used to obtain the governing equation of motion for sandwich plate. Free vibration problem of the sandwich plate is solved using the Navier solution method. Classical lamination theory is used to analyze the mechanical behavior of the composite laminate in the facesheets. Only shear strain energy of the core is considered and viscoelastic behavior of the MR material was described by complex shear modulus approach as a function of magnetic field intensity. Furthermore, analytical solution for impact force is obtained by a two degree of freedom spring mass model. For three different stacking sequence of face layers, contact for history and variation of maximum impact force and it’s corresponding time by magnetic field intensity is investigated. The results show considerable effect of variation in magnetic field intensity on maximum impact force and it’s corresponding time.