Magnetorheological elastomer composites (MREs) based on different magnetoactive fillers such as: carbonyl iron powder (CIP), gamma iron oxide (γ-Fe2O3), micro-and nanosize Fe3O4 are reported and studied. MREs were obtained from various elastomer matrixes such as: ethylene propylene, acrylonitrile butadiene, silicone, ethylene-octene and polyoctenamer rubbers. To align particles in elastomer, cross-linking process took place in magnetic field. Effect of the amount of ferromagnetic particles and their arrangement on the microstructure and properties in relation to the external magnetic field was examined. The microstructure, magnetic and magnetoreological properties of compositions were investigated with scanning electron microscopy (SEM), vibrating sample magnetometer (VSM) and ARES Rheometer with magnetic device. Cross-linking density and mechanical properties of the composites were also studied. It was found that microstructure anisotropy has significant effect on the properties of magnetorheological elastomers. Moreover, different amount of magnetoactive fillers influence mechanical and magnetic properties of the vulcanizates. Many essential conclusions occur after application the wide variety of elastomer matrixes filled with different ferromagnetic particles in the context of preparation process of smart materials based on magnetorheological elastomer composites.