Monodisperse semiconducting poly(N-methylaniline) (PNMA) microspheres with a suitable electrical conductivity were fabricated using a chemical oxidation process and employed in an electrorheological (ER) suspension. Morphological image of the synthesized PNMA microsphere was assessed via scanning electron microscope and transmission electron microscope. Its chemical composition and thermal behavior were determined using Fourier-transform infrared and thermal gravimetric analysis, respectively. Chain-like structure formation under an input electric field in ER fluid containing silicone oil and 10 wt% PNMA microspheres was observed directly with optical microscopy. Viscoelastic characteristics of the ER fluid under an input electric field were evaluated with a rotational rheometer. Yield stress with a power exponent of 1.5 was observed, along with typical solid-like property under electric field. Dielectric behavior of the ER suspension measured was also found to be closely associated with its ER behavior.