Ride comfort is one of the important performance characteristics of vehicles. To analyse the ride comfort subjected to road excitation, the parameters such as the suspension stroke, the sprung mass acceleration, road holding, and control force are evaluated. An accurate computation of these parameters entirely depend on the type of quarter car model used to approximate the real condition. In this paper, we analyse the performance characteristics of 2 DOF and 3 DOF quarter car model based on semi-active MR damper. Using measured characteristics of magnetorheological (MR) damper at different current values of OA, 0.5A, 1A and 1.5A, we compute the comfort parameters using 2DOF and 3DOF quarter car model. On comparing the results, we found that the control force increases with increase in current but the suspension stroke and the road holding decreases with increase in the current. On further analysing the results, we found that the values of the parameters in 3DOF model are more than those of 2DOF model. It may be attributed to the additional relative motion considered in 3DOF model. Finally, we state that 3DOF quarter car model considering MR damper can be used to analyse the comfort performance of vertical motion with increased accuracy. It can also be used to capture higher frequency vibration.