This paper presents a solution of the vibration reduction in the hollow shafts by using magentorehological(MR) elastomer. Proposed active damping structure is built by embedding the MR elastomers whose elastic modulus is controllable by an applied magnetic field. MR elastomers consist of synthetic rubber filled with micron-sized magnetizable particles. For reduction of vibration, dynamic damper of hollow shaft is designed by using MR elastomer and equipped in the hollow shaft for the application to drive shaft. Experiment results are shown through the experiments to confirm the effect of MR elastomer dynamic damper for vibration reduction. Thus, the designed damping structure can be applied to vibration absorber used in drive shafts as well as the propeller shafts.