In this paper, the free vibration and buckling analyses of the cylindrical sandwich panel with magneto-rheological fluid layer for simply supported boundary conditions was performed based on an improved higher order sandwich panel theory. This paper deals with investigation of the effects of magnetic field, geometrical parameters such as the core thickness to the panel thickness ratio, MR layer thickness to the panel thickness ratio and the fiber angle on the natural frequencies, loss factors and buckling loads corresponding to the first four mode shapes. In order to validate the results obtained from the present study, the cylindrical sandwich panel was simulated and analyzed in finite element software ABAQUS. A good agreement was observed between the results of present method and those extracted from simulation.