The invention discloses a damper based on a giant electrorheological fluid shear valve type multi-layer electrode plates. The damper comprises an outer cylinder, one end of the outer cylinder is provided with an upper end cover, the other end of the outer cylinder is provided with a lower end cover, a shaft is arranged in the outer cylinder, the shaft penetrates through the upper end cover and canslide relative to the upper end cover, the shaft is provided with the multiple electrode plates, the outer cylinder is filled with giant electrorheological fluid, and power with opposite polarities is led into the electrode plates and the outer cylinder. According to the damper, the shaft is connected with a device needing to be subjected to vibration absorption, positive power is led into the electrode plates, negative pressure is led into the outer cylinder, the shaft drives the electrode plates to move up and down, the giant electrorheological fluid bears shearing action, the rheological property of the giant electrorheological fluid changes under the external electric field of the giant electrorheological fluid, the viscosity is increased, the damping coefficient becomes larger, a certain damping effect is generated, and vibration absorption is accordingly achieved. The damping force of the damper can be adjusted by changing the voltage input to the electrode plates on all layers,and semi-active control and active control are accordingly achieved.