The study of magnetorheological elastomers is one of the major areas of searching for construction materials with unique properties. These are smart composite materials which constantly find new areas of use because they combine the advantages of elastomers and ferromagnetic materials. This article presents the results of study of the mechanical properties of magnetorheological elastomers under compressive stress. As part of the study, a series of compression cycles was performed at different magnetic induction values, strain amplitude and input frequency. The influence of each parameter on the material characteristics was determined utilizing a rheological model of a viscoelastic material. The presented results were supplemented with methodology of measurement and sample preparation as well as information related to the construction of the testing station.