Depending on the different sink speeds, angles of attack and masses; aircraft landing gears could face a wide range of impact conditions which may possibly cause structural damage or failure. Thus, in hard landing scenarios, the landing gear must absorb sufficient energy in order to minimize dynamic stress on the aircraft airframe. Semi-active control systems are the recent potential solutions to overcome these limitations. Among semi-active control strategies, those based on smart fluids such as magneto-rheological (MR) fluids have received recent attraction as their rheological properties can be continuously controlled using magnetic or electric field and they are not sensitive to the contaminants and the temperature variation and also require lower powers. This thesis focuses on modeling of a MR damper for landing gear system and analysis of semi-active controller to attenuate dynamic load and landing impact. First, passive landing gear of a Navy aircraft is modeled and the forces associated with the shock strut are formulated. The passive shock strut is then integrated with a MR valve to design MR shock strut. Here, MR shock strut is integrated with the landing gear system modeled as the 2DOF system and governing equations of motion are derived in order to simulate the dynamics of the system under different impact conditions. Subsequently the inverse model of the MR shock strut relating MR yield stress to the MR shock strut force and strut velocity is formulated. Using the developed governing equations and inverse model, a PID controller is formulated to reduce the acceleration of the system. Controlled performance of the simulated MR landing gear system is demonstrated and compared with that of passive system