In　this　paper,　a　design　method　of　magnetorheological　damper　with　double　annular　damping　gap　is　proposed.　The　analytical　solution　of　the　annular　damping　gap　and　the　calculation　model　of　damping　force　at　high　velocity　are　obtained　through　theoretical　deduction.　First　of　all,　in　view　of　the　low　magnetic　field　utilization　rate　and　small　dynamic　range　of　the　traditional　magnetorheological　damper,　this　paper　designs　a　magnetorheological　damper　with　double　annular　damping　gap.　Through　the　magnetic　circuit　simulation　of　the　designed　damping　generator,　the　rationality　of　the　structure　design　is　verified.　Then,　the　annular　damping　gap　is　theoretically　deduced,　and　the　analytical　solution　of　the　relationship　between　damping　force　and　piston　velocity　is　obtained.　Based　on　the　obtained　analytical　solution,　the　calculation　method　of　damping　force　of　magnetorheological　damper　with　annular　damping　gap　at　high　velocity　is　obtained.　Finally,　the　designed　magnetorheological　damper　is　compared　with　the　traditional　magnetorheological　damper,　and　it　is　verified　that　the　designed　magnetorheological　damper　has　a　larger　damping　force　range　and　dynamic　range.　The　established　mathematical　model　at　high　velocity　is　simulated　and　compared　with　the　experimental　results.　The　results　show　that　the　simulation　results　of　the　theoretical　model　are　in　good　agreement　with　the　experimental　results.