Magneto-rheological elastomer (MR elastomer) is a smart material, because it has mechanical properties that change under a magnetic field. An MR elastomer changes its stiffness characteristics when the inner particles (iron particles) align along the direction of a magnetic field. There has been much research to make use of this characteristic to control vibration issues in various mechanical systems, such as for mounting systems in the automotive field, home appliances, etc. Furthermore, the friction and wear properties of MR elastomer have been studied, as these relate to the durability of the material needed to meet engineering requirements. Rolling friction (or rolling resistance) is one of these friction properties, but has not yet been studied in the context of MR elastomers. In this study, an MR elastomer is fabricated in the shape of a hollow cylinder to evaluate the rolling friction characteristic under a magnetic field. The test apparatus is setup and a strain gauge is used to calculate the rolling resistance under test conditions. Permanent magnets are used to supply the magnetic field during tests. The load and rolling speed conditions are also considered for the tests. The test results show that rolling friction characteristic has a different trend under different magnetic field, load, and rolling speed conditions. It is assumed that the stiffness change of an MR elastomer under a magnetic field has an effect on the rolling friction characteristic of the MR elastomer. For the future work, the rolling friction characteristics of MR elastomers will be controlled by adjusting the strength of the magnetic field using electromagnets.