This diploma thesis covers the topic of magnetic fluids and their utilisation in hydrodynamic dampers. The first part of the work consists of research on the current state of technology in hydraulic dampers with the focus on dampers using magnetorhelogical fluid. This chapter is followed by research on magnetic fluids with regard to their physical properties and mathematical description, which is used for CFD simulation of flow. The second part deals with the computational simulation of the flow of MR liquid in real MR damper in order to determine the damping characteristic and it's comparison with the experimental data.