Magnetorheological elastomer (MRE) is a magnetic responsive smart material obtained by merging carbonyl iron (CI) within an elastomeric polymer. The integration of graphite results in outstanding characteristics on the rheology and resistivity performances. Even though previous research has proven that graphite integration exhibited rheological and conductivity behaviour, the effects towards both properties remain inferior. Therefore, this study establishes the dynamic viscoelastic properties of the MRE by using an oscillatory shear rheometer and a designated test rig for resistivity evaluation. The MR performance increased from 2.0% to 28.3%, whereas the material response towards applied loads increases from 10 N to 100 N. The discoveries indicate that the graphite based MRE developed could contribute to the utilization of force detection in sensor devices.