A non-linear flow channel implementation method in magnetic gap space of magneto-rheological valve is proposed in this paper. The involved magneto-rheological valve in the method has a non-line flow channel which is formed by magnetic gap space between oil inlet disc and oil distribution disc, the concentric annular trapezoidal concave of the surface of the oil inlet disc, the concentric annular trapezoidal convex of the surface of the oil distribution disc, the corresponding convex and concave trapezium between the inlet oil disc and the oil distribution disc, the surface of oil distribution disc and oil inlet disc. The method is beneficial, because the maximum magneto-rheological effect is produced by placing the magneto-rheological fluid in the magnetic field whose intensity is maximum and not more than magneto-rheological fluid saturation intensity, and the magneto-rheological fluid channel length is lengthen in the limited space of the magnetic gap, we can further poly-magnetic by using of separated magnetic sheeting under condition of taking full advantage a limited poly-magnetic cross-section of the magnetic field. The method can significantly enhance the magneto-rheological fluid pressure difference under the same magneto-rheological fluid and flow requirements, size requirements, response time requirements and energy requirements.