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In the present study, the frequency analysis of a smart sandwich plate is investigated using the finite element method. The sandwich plate is consisted of a magnetorheological elastomer (MRE) layer between two cross ply composite elastic faces. MRE is a smart material with controllable properties and a short time response when subjected to a magnetic field. This property can be used for improvement of the dynamic behavior of the structure. To model the sandwich plate with MRE layer, a complex shear modules is used to show the pre-‌yield behavior of MRE layer. In this study, effect of imperative parameters are discussed. In the present paper, the effect of different parameters such as applied magnetic field, the stacking sequences of the cross ply laminated faces in the sandwich plate and applying different boundary conditions on the natural frequencies and modal loss factors of the smart sandwich plate with MRE is investigated. The results show that considering special value for magnetic field, the stacking sequences of the composite layers of the sandwich plate and the boundary condition of the sandwich structure can lead to the satisfactory design of the sandwich plate.