The characteristics of an electrorheological (ER) fluid, as a class of smart soft matter, can be actively and accurately tuned between a liquid- and a solid-like phase by the application of an electric field. ER materials used in ER fluids are electrically polarizable particles, which are attracting considerable attention in addition to further research. This perspective reports the latest ER materials along with their rheological understanding and provides a forward-looking summary of the potential future applications of ER technology.