Magnetorheological (MR) materials are of growing interest for a development and realisation of adaptive components and damping devices. The influence of the magnetic field orientation on the rheological properties of smart materials like MR fluids or magnetic hybrid composites is a key aspect which still is not fully understood, but occurs in almost every real life MR application. To cope with the practical needs and efficiently utilise these smart materials while taking into account their material phenomena experimentally validated practice-oriented models are needed. The authors use a coupled phenomenological approach to adjust and discuss a developed theoretical model based on experimentally obtained data. In addition the data helps to get a better understanding of internal processes and interrelations in MR suspensions.