In scissors-type suspension mechanisms of the driver's seats of vehicles such as tractors, trucks and buses, conventional double-tube shock absorbers are often used as dampers due to the length of the course. The damping values of these shock absorbers are determined according to the condition of the vehicle and the opening and closing conditions. Some of the modern damping mechanism have the ability to manually adjust the damping force with the help of a latch. The driver can adjust the seat stiffness with this mechanical adjustment as desired. Nevertheless, the performance of the mechanism is limited because it is not instantly (dynamically) controlled. Today, alternatives to conventional mechanical adjustable shock absorbers are shock absorbers with magnetorheological (MR) fluid suitable for electronic control. In this study, double-tube MR damper, which can be used instead of double-tube mechanically regulated shock absorber, has been investigated by numerical magnetic and flow analyses and has been designed, manufactured and tested. The results of the tests were evaluated.