In order to study the rheological properties of magnetorheological gel(MRG) based on silicone, three kinds of MRGs named MRG-30, MRG-50, MRG-70 were prepared based on carbonyl iron powder with a mass fraction of 30%, 50%, 70%, respectively. The steady state rotation shear and dynamic oscillation were systematically tested. The results show that the shear stress varies with the magnetic field and can be classified into three stages: rapid growth, slow growth and saturation. The content of carbonyl iron powder has a great influence on the zero-field viscosity, shear stress and response rate, and MRG-70 has the best magnetorheological effect. The flow characteristic of MRG is consistent with the Herschel-Bulkley function, and the non-Newtonian exponent n satisfies that n<1 with shear thinning property. The critical strain amplitude of linear viscoelastic region increases with the enhancement of the magnetic field, and the storage modulus of the MRG is weakly dependent on the frequency. Normal stress increases with the increase of magnetic field, but the influence of frequency on the normal stress of MRG is very weak.