The static yield stresses obtained from the Seo–Seo model applied to both pure Fe2O3 particle suspension and Fe2O3/PS particle suspensions exhibiting the same quadratic dependence on the magnetic field strength, in agreement with the predictions of the polarization model. Display omitted The flow behaviors of magnetorheological (MR) suspensions containing Pickering emulsion polymerized Fe2O3/polystyrene (PS) composite particles were reanalyzed using the Seo–Seo model. The experimental shear stress data obtained experimentally from the magnetorheological fluid fit well to the Seo–Seo model, indicating that this model can describe the structural reformation process of the aligned fibers at various shear rates. Unlike the dynamic yield stress obtained from the Cho–Choi–Jhon (CCJ) model, the static yield stresses obtained from the Seo–Seo model exhibit the same quadratic dependence on the magnetic field strength for both pure Fe2O3 particle suspension and Fe2O3/PS particle suspensions, which is in agreement with the predictions of the polarization model. The static yield stress plausibly explains the difference in underlying mechanism of MR fluids.