Electrorheological fluids (ERF) are functional fluids whose viscoelastic properties vary with the intensity of the applied electric field. The property of ERF has been expected to control the performances of machine elements, and the ERF has been applied to machine elements such as variable dampers and clutches. However, the disadvantages of ERF are the sedimentation of ER particles and the requirement of seal mechanism. The sedimentation of ER particles reduces the ER effects, results in low stability of ER devices. To solve these problems, gel structured elecrorheological fluids (ERG) were developed in this study. The separation and sedimentation of ER particles from the base oil are successfully suppressed because the frames of gel prevent the particles from sedimentation. The basic characteristics of ERG were experimentally analyzed in this study. The ERG sheet was sandwiched between a pair of plate electrodes and the variation of shear stress between the sheet and the upper electrode was measured when an electric field is applied to the ERG. Comparing with a conventional ERF, the developed ERG provides extremely higher shear stress and the long durability of ER performance. The dynamic response of shear stress of ERG film was also evaluated.