A magnetorheological fluid (MRF) is a fluid able to change its rheological behavior under magnetic field application, developing a yield stress function of the intensity of the field. A magnetorheological fluid (MRF) can be seen as a mixture made up of a continuous phase (the carrier fluid) and a dispersed phase (magnetizable particles), with the addition of additives apt to mitigate some drawbacks and enhance some properties. The aim of this article is to provide the reader with an overview on the commonest materials used for the formulation of MRFs to date.