This study deals with the free vibration of the sandwich plate made of two smart magnetostrictive face sheets and an electro-rheological fluid core. Electro-rheological fluids are polymer-based material that changes its viscosity under the applied electric field. A feedback control system follows the magnetization effect on the vibration characteristics of the sandwich plate when subjected to the magnetic field. It is assumed that there is no slip between layers, so the stress-strain relations of each layer are separately considered. Energy method is utilized in order to derive the five coupled equations of motion. These equations are solved by differential quadrature method (DQM). Results of this study show the rheology response of fluid in presence of electric field where the core gets hard and the dimensionless frequency increases. Also, the significant effect of thickness and aspect ratios and velocity feedback gain are discussed in detail. Such intelligent structures can replace in many of the systems used in automotive, aerospace and building industries as the detector, warning, and vibration absorber etc.