For the pressure drop regulation of magnetorheological(MR) valve is lack of diversity, a magnetorheological valve was designed based on magnetorheological fluid (MRF) magnetic gradient pinch mode (MGP). The structure and working principle of the MR valve was expounded, and the model of the pressure drop was derived. The magnetic field and the flow field of magnetic gradient pinch magnetorheological valve were simulated by finite element method, the influence law of the magnetorheological fluid inlet velocity, input current and flow channel radius on the pressure drop of the MR valve was analyzed. The results show that the MR valve can generate a high gradient magnetic field, and can effectively control the cross-sectional area of the liquid flow channel. The pressure drop of the MR valve is increased with the increase of the liquid inlet velocity and the current, and decreased with the increase of the liquid flow channel radius. Among them，the liquid inlet velocity has the least influence，and the liquid flow channel radius has the greatest influence. When the inlet velocity is 1.5 m/s, the input current is 1.5 A, and the radius of the liquid flow channel is 0.5 mm, the pressure drop of the magnetic gradient pinch magnetorheological valve can reach 1.89 MPa.