Abstract: The macro-mechanical behavior of magnetorheological elastomers is the comprehensive reflection of both the matrix viscoelastic and the change of magnetic modulus. It is necessary to establish the parameter model for designing magnetorheological elastomers devices, which can accurately simulate the mechanical properties. In the paper, the magnetic viscoelastic parameter model of magnetorheological elastomers is established using the VFD (Viscoelastic Fractional Derivative) element, spring element and the nonlinear spring element related to the magnetic effect. Then, the effects of frequency, magnetic field strength and the influence of fractional order to the dynamic properties of the model are analyzed. The results show that the model can reflect the magnetic effect of the magnetorheological elastomers on the mechanical properties, and only a few parameters will be able to simulate the true experimental properties successfully within a wide frequency range.