In modern society, a plenty of car accident is occurred and a lot of people get injury every day. For this reason, the importance of car safety has been increased and car safety has been extensively studied. Especially in many countries, the law about using baby safety seat is legislated to protect babies and children from accident. Thus, recently numerous products for baby safety have been developed. In this paper, a new type baby car seat is proposed to protect babies and children from frontal accident. In order to achieve this goal, design requirements of spring and MR(Magnetorheological) Damper which are main elements for a new type baby car seat are investigated.