We synthesized polyaniline-Na+-montmorillonite nanocomposite particles using an emulsion intercalation method and prepared electrorheological (ER) fluids by dispersing the synthesized nanocomposite particles in an electrically insulating silicone oil. The conducting polymer (polyaniline) was inserted into the layers of clay, and this insertion of polyaniline was confirmed by X-ray diffraction. For the first time, ER properties were determined via a rotational rheometer equipped with a high voltage generator.