A new type of smart material namely magneto-thixotropic gel is proposed in this study. To investigate its rheological behaviour, an experiment is designed to predict the interaction among the shear strain rate, shear stress, magnetic induction and viscosity. By theoretical analysis and interactive processing on the testing data, compared with magneto-rheological fluids, the experimental results indicate that the magneto-thixotropic gel possesses better linear magnetization property and higher shear yield stress, with the shear strain rate changes, the shear stress keeps relatively stable trend when exposed to certain magnetic field, meanwhile, the computational viscosity will rise with the decrease of the shear strain rate and increasing of magnetic induction and keeps linearly increase with the increasing of magnetic induction under the same shear strain rate.