The haptic device whose applicability and necessity increase in various applications such as virtual reality and teleoperation systems, provides the sense of reflection force for users to immerge into the virtual reality or to improve the efficiency of work. In this paper, we investigated the development of new force reflection device by using a motor and a clutch with magneto-rheological fluid. To cope with problems in the conventional devices with motors alone, we used a MR devide which act as a clutch for active type reflection force and as a semi-active damper for semi-active type reflection force. From this rearch, we expect that this new force reflection device can be useful for various application areas such as teleoperation systems.