The flow differential equation for Magneto-rheological (MR) fluids in annular channels of MR fluid shock absorber is set up and several rational simplifications are made. Analytical shear stress profiles of MR fluids through annular channels are obtained via solution of the flow differential equation. An analytical study on MR fluid shock absorber is present employing shear stress profiles. Both boundary conditions and compatible conditions are established. Both flow velocity profiles and total volumetric flow rate are developed by integration by parts and numerical integration. The prediction method for damping force of MR fluid shock absorber is developed via simultaneous equations. The analytical study on MR fluid shock absorber is validated by means of reformative Herschel–Bulkley constitutive model, in which flow velocity profiles and flow regions boundary radii are drawed. A MR fluid shock absorber, which is designed and fabricated in Chongqing University, is tested by electro-hydraulic servo vibrator in National Center for Test and Supervision of Coach Quality. The experimental results reveal that the methodology is able to predict damping force of MR fluid shock absorber via shear rate profiles and experimental damping forces are in good agreement with analytical those.