Magnetorheological (MR) foam consisting of carbonyl iron particles (CIPs) embedded in an absorbent foam of matrix has great responsiveness towards magnetic field stimuli. Possessing such advantages, MR foam can be used as a controllable medium with manipulative properties, including rheological and sound absorption. In fact, changes in properties of MR foam are closely related to structural changes, which are influenced by various parameters, including the presence or absence of magnetic fields. However, previous studies reported limited findings on the mechanism behind the changes in the...