The mechanism of magnetorheological elastomers (MREs) friction regulation under the magnetic field is of great significance to improve the adaptability of smart devices to changing contact conditions. Therefore, an integrated evolution model of the microstructure is proposed to investigate the adjustment of the magneto-mechanical coupling properties of MREs on the interface friction. The model clarifies that the ferromagnetic particles volume fraction, matrix modulus, and magnetic field intensity respectively change the initial arrangement and evolution process of particles to achieve the adjustment of stiffness and surface morphology, and finally achieve friction regulation. As the volume fraction increases, the reduction of friction force shows a trend of first increasing and then decreasing, and the reduction reaches the maximum when the volume fraction is about 10%.