In　this　letter,　we　used　plane　wave　expansion　(PWE)　method　to　compute　the　band　structure　of　a　two-dimensional　phononic　crystal　of　epoxy　embedded　in　Magnetorheological　elastomers　(MRE).　Phononic　crystals　(PCs),　also　named　acoustic　band　gap　(ABG)　materials　are　composites　made　of　periodic　distributions　of　scatters　embedded　in　matrix.　The　most　interesting　phenomena　of　these　structures　is　the　existence　of　complete　phononic　band　gaps,　which　forbid　the　propagation　of　elastic　or　acoustic　waves　regardless　of　mode　or　wave　vector.　Potential　applications　of　these　structures　include　acoustic　I　ters,　sound　and　vibration　isolators,　and　acoustic　waveguide　et　al.