Magnetorheological elastomers (MREs) are smart materials that have been studied widely for their material properties. The elasticity modulus or hardness of an MRE can be changed when an external magnetic field is applied. In this study, a study of MREs applied to rolling friction control under various external magnetic strengths is conducted. To accomplish this, the rolling friction property of an elastomer on a rigid plate is analyzed. Then, MREs are prepared, and a rolling friction tester is designed to evaluate the changes in the rolling friction coefficient. The results show that the rolling friction coefficient can be changed with different magnetic field strengths. The rolling friction coefficient of the MRE can be controlled by the applied magnetic field, which can be applied to control the slip rate and be adapted to achieve the optimal friction effect in the future.