The invention discloses a magnetorheological valve control damping stepless adjustable shock absorber. The shock absorber is composed of a magnetorheological valve control unit and a hydraulic unit, and the magnetorheological valve control unit is internally provided with a piston rod which is a hollow rod body; a plunger rod sleeved in the piston rod can be axially moved in the hollow rod body; the tail end of the plunger rod is fixedly connected to a support part arranged in a magnetorheological elastomer; the open area of a flow hole in the side wall of the piston rod is changed through movement of the plunger rod, namely that the opening degree of a variable valve hole is changed; and coils are arranged and used for providing a closed magnetic field for controlling the rigidity of themagnetorheological elastomer. According to the shock absorber, the opening degree of the variable valve hole is controlled through change of the rigidity of the magnetorheological elastomer, and the output of real-time stepless controllable damping force is achieved.