The friction and wear properties of four different types of magneto-rheological (MR) elastomer were investigated. The MR elastomers have different matrix materials and structures. Most MR elastomers have a silicone matrix, since it has a more significant MR effect under a magnetic field compared to other materials. The mechanical properties of silicone, however, are poor compared to other materials, so it is difficult to use them in engineering applications. Therefore, a new polyurethane matrix material was used to enhance the friction and wear properties of MR elastomer. Additionally, two different matrix materials (silicone and polyurethane) were synthesized, and MR elastomers were structurally combined to improve the friction and wear performance. The friction characteristics of each MR elastomer were evaluated under reciprocating operating conditions. Wear depth was also measured to estimate the wear resistance. The test results show that the friction and wear performance of the modified MR elastomers are enhanced compared with the silicone-based MR elastomer.