Due to occurrence conditions of the coal and nature are different in the different coal mine and the different coal seam in the same mine coal mine, and the crushing of coal is random, so the force of heading machine during the cutting process is also different. A large number of mechanical characteristics can be obtained by measuring accurate cutting force, which will provide important gist for evaluating the cutting characteristics of the heading machine and researching on cutting mechanism and selecting rational cutting teeth quantity. The design can be satisfied with the corresponding load sensing unit need by reasonable select to particle volume ratio content of magneto-rheological elastomers. In order to accurate master force information during the heading machine cutting process, we carried out to research on 3D cutting force sensor based on magneto-rheological elastomers. Experiments show that the design method is feasible.