AMAC currently initiated R&D activities on Electrorheological (ER) fluids. There are both dielectric particles and base fluids. Due to the Dielctric constant, suspension particles are larger than the base fluids; therefore, the fluids react very rapidly to the applied electric/magnetic fields (1~10ms). AMAC is interested in the applications of these liquids in electrically controlled clutches, valves, shock absorbers, and active damping devices. Preliminary studies and investigations have been done and we will discussing funding sources with various organizations and agencies very soon.