A novel control valve using MR fluid (MR valve) is proposed for fluid control systems. The MR or Magneto-Rheological fluid is a newly developed functional fluid whose apparent viscosity is controlled by the applied magnetic field intensity wider than that of Electro-Rheological fluid. The MR valve consists of a flow channel between a pair of magnetic poles and the differential pressure is controlled by the applied magnetic field intensity. It features simple, compact and reliable structure without moving parts.An MR valve is fabricated. The magnetic poles have 20mm×3Omm in face size and 3mm in gap length and are connected to an electromagnet. Through experiments on the static characteristics, it is found that the differential pressure is controlled by the applied magnetic field intensity under little influence of the flowrate, which corresponds to a pressure control valve. The differential pressure and output power changes of 0.68MPa and 20W are obtained with the input current and power changes of 710A-turns and 1.9W at the flowrate of 30cm3/s (1.8L/min).