In this study, seismic response mitigation effect of an MR damper generating response-dependent frictional force is investigated. It has been reported in previous studies that passively operated MR damper with constant input current doesn't show better control performance than semi-active MR damper with varying input current calculated by control algorithms such as linear quadratic regulator and sliding mode control. However, in order to operate the MR damper semi-actively, other control systems besides the damper itself such as sensors for measuring structural responses and controller for calculating optimal input current are necessary, which deteriorate the economical efficiency. This study presents a MR damper generating frictional force of which magnitude is controlled in accordance to the displacement and velocity transferred to the damper. Numerical analyses results indicate that the performance of the response dependent MR damper is closely related with the range of the friction force and it can be designed to short better control performance than the passive MR damper.