In this research, three different magnetorheological (MR) fluids are used to fabricate a tactile sensor which can be applicable to robot-assisted minimally invasive surgery (RMIS). As a first step, MR sponge cell is prepared by flowing the fluids into the pores of the sponge. Secondly, the MR sponge cell is wrapped to avoid the leakage and also provide the softness. Then, the field-dependent compressive force of MR sponge cell is experimentally measured using a tension and compression tester. Finally, in order to validate the generation of the desired tactile force from the proposed MR sponge cell, the force tracking control is performed within the force range required for the RMIS operation.