The invention discloses an interlayer corrugated cylindrical shell filled with a magnetorheological damping composite and a manufacturing method thereof. The interlayer corrugated cylindrical shell comprises an outer cylindrical shell and an inner cylindrical shell, and a composite corrugated interlayer is arranged between the outer cylindrical shell and the inner cylindrical shell; the compositecorrugated interlayer includes multiple bevel edges, every two bevel edges, the outer cylindrical shell and the inner cylindrical shell together form a trapezoidal polygonal line, and the trapezoidalpolygonal lines are circumferentially arrayed on the outer circle of the inner cylindrical shell with the circle center of the inner cylindrical shell as the center; each trapezoidal polygonal line comprises magnetorheological damping material units, some magnetorheological damping material units are arranged between the lower ends of every two bevel edges, and the other magnetorheological dampingmaterial units are arranged between the upper ends of every two bevel edges. The interlayer corrugated cylindrical shell has the advantages that trapezoidal bevels can be used for absorbing impact force and used as a supporting structure, the magnetorheological damping material units achieve a buffering effect, and stepless active control over the damping performance can be realized.