The applications of magneto-rheological fluids have become many, and important. Especially the valves used in dampers and hydraulic systems. Including the pressure relief valve. But all of these valves are type normally open. However, the pressure relief valve should be of the normally closed type. This study presents the concept of a magneto-rheological pressure relief valve using a permanent magnetic, along with a comprehensive analysis. Using FEMM software the design analysis was performed, to determine the efficiency of its performance and work. As a result of the work, the appropriate current value was determined, which is 0.17 amps, along with the number of turns of the electric coil, the best of which was 240 turns, which was applied to open the valve at the appropriate pressure. The maximum pressure was about 2500 kPa, which can be tolerated in the valve also calculated. Through the analysis, it was also determined that 1 mm is the best thickness for the gap. As well as choose the type and dimension of the proper permanent magnet. With this work, the design is considered very suitable and efficient, and it can be developed in the future based on the same principle and method.