In this research article, the working of conventional clutch (CC) filled with magnetorheological (MR) fluid was tested at low compressive load. The flexible permanent magnetic sheet (FMS) controlled the chain strength of MR fluid. A single clutch plate based on FMS was fabricated and tested on the developed test rig. The characteristics of the developed single plate MR clutch (SPMRC) were found by the testing and mathematical calculations. Magnetic circuit analysis presents the magnetic field distribution in the developed MR clutch. The mathematical expression for the torque transmission due to shear and compression is presented. comsol multiphysics 5.3a software is used for the magnetic field simulation at different loading conditions. The temperature distribution in the developed clutch is simulated and experimented. It is observed from the results that the input shaft oscillation reduces more during disengagement in the SPMRC than the CC.