This paper proposes a method for damping force modeling of magnetorheological (MR) damper featuring bypass hole. After describing configuration and of the MR damper, a damping force modeling of the MR damper is derived based on Bingham model of MR fluid. MR damper consists of piston, accumulator, gap, bypass hole and coil. Damping force is consists of spring force induced by accumulator, viscous force induced at gap and bypass hole, and controllable force induced at gap.