This paper aims to investigate the damping properties of plate-like carbonyl iron particle (CIP) magnetorheological elastomer (MRE). The damping properties of MRE is mainly dependent on the strength of magnetic field. Anisotropic MRE was fabricated under various magnetic fields strength (70, 210, 345, and 482 mT) and its damping property prior to frequency-dependent was measured using a rheometer. Firstly, the plate-like CIP was first synthesized from spherical CIP using a ball-milling method. The microstructure of plate-like CIP was observed using low vacuum scanning electron microscope. Subsequently, two types of MREs which are isotropic and anisotropic were fabricated using 70 weight percent (wt.%) of plate-like CIP. The experimental results showed that the anisotropic MRE has lower damping factor than isotropic MRE. Meanwhile, the damping factor increases with the increase of frequency.