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While foams are widely used for absorbing kinetic energy, their capacities of energy absorption are generally not tunable in applications. In this paper, Magneto-rheological elastomers have been fabricated into the form of foams. Here, we show that the magneto-rheological foams can significantly vary their capacities of energy absorption in response to uniform magnetic fields. We develop a theoretical model to account for the magnetomechanical properties of magneto-rheological foams. We find that the tunable energy absorption of magneto-rheological foams is mainly attributed to the Maxwell stress induced by the applied magnetic field. The theoretical prediction matches well with experimental results.