Metal　rubber　(MR)　is　a　porous　damping　material,　which　achieves　the　damping　energy　consumption　by　the　contact　friction　between　the　internal　wires.　Complex　wire　structure　makes　explanation　of　energy　dissipation　mechanism　by　the　traditional　theoretical　models　limited　to　comparison　with　equivalent　models　or　microcell　models,　which　cannot　truly　reflect　the　spatial　multi-point　contact　characteristics　of　each　wire.　This　work　demonstrates　numerical　modeling　based　on　actual　preparation　process　parameters　of　annular　MR.　Using　the　penalty　function　to　solve　the　complex　contact　that　is　difficult　to　predict　between　the　internal　spiral　wires,　the　variation　laws　for　equivalent　stress　and　strain　recorded　during　the　loading-unloading　process　of　MR,　were　obtained.　The　small-ball　algorithm　and　the　Tabu　search　algorithm　were　used　to　realize　the　accurate　assessment　of　contact　points　between　the　wires　and　the　hyper　dimension　matrix　was　used　to　track　the　friction　state　of　the　contact　points　in　real　time,　thereby　obtaining　a　proportional　relationship　between　various　friction　forms　during　the　loading-unloading　process.　It　is　found　that　sliding　friction　accounts　for　the　majority　of　the　total　number　of　contact　points,　which　is　about　81.38%,　consistent　with　the　equivalent　plastic　strain　law　of　stepwise　change.　It　becomes　further　clarified　from　the　microscopic　point　that　MR　accomplishes　macroscopic　energy　dissipation　mechanism　through　the　fretting　slip　friction　between　the　internal　wires.　In　order　to　verify　the　authenticity　of　the　simulation,　a　quasi-static　loading-unloading　experiment　of　MR　was　carried　out　under　identical　parameters,　and　the　experimental　macroscopic　results　were　in　excellent　agreement　with　the　simulation　results.　The　research　indicates　that　the　MR　finite　element　model　established　in　this　paper　can　precisely　describe　the　dynamic　contact　of　the　internal　structural　features　of　MR　materials,　for　providing　a　theoretical　basis　for　guiding　the　preparation　and　application　of　MR.