Conventional steering system has a mechanical connection between the driver and the front tires of the vehicle, but in steer by wire system, there is no such a connection. Instead, actuators, positioned in the vehicle's front corners receive input from the control module and turn the front wheels accordingly. In steer by wire system, steering wheel is an important part that not only transfer driver's steering input to the controller but also provide road feedback to the driver's hand. thus reactive torque actuator, providing road feedback, plays an important role in steer by wire system. in conventional steer by wire system a motor was used for reactive torque actuator. But using motor has some disadvantages such as oscillatory response, and inadequate acceleration of the steering wheel by the motor when dirver's hands are released from steering wheel abruptly. In this study, we developed a semi-active steering wheel with two magneto-rheological brakes used for reactive torque generation to eliminate inherent safety problem of the motor based active steering wheel.