Dampers based on electrorheological (ER) and magnetorheolgical (MR) fluids can be analyzed under assumptions of quasi-steady, fully developed flow behavior. Models that have been used to characterize ER and MR dampers include the Bingham-plastic, the Herschel-Bulkley and biviscous models. In the Bingham-plastic and the Herschel-Bulkley models, the fluid exhibits rigid behavior in the preyield flow region. The difference between these two models lie in the modeling of the postyield behavior. In the case of the Bingham-plastic model, the postyield behavior is such that the shear stress is proportional to the shear rate. In contrast, the Herschel-Bulkley model assumes that the shear stress is proportional to a power law of the shear rate. In the biviscous model, the relationship between the shear stress and shear rate is linear in both the preyield and postyield regions with constant values of viscosities for the two regions. However, the preyield flow behavior exhibits a much higher viscosity than that in the postyield. In the proposed model, the assumption of preyield rigid behavior within the Herschel-Bulkley model has been relaxed while the postyield relationship based on the power law has been retained. Here the fluid undergoes Newtonian preyield viscous flow and has a non-Newtonian postyield behavior. Based on this model, we have analyzed the performance of a rectangular duct ER or MR valve. Typical results include shear stress and velocity profiles across the valve gap, equivalent damping and damping coefficients.