In this study the optimum topology distribution of the magnetorheological elastomer (MRE) layer in an adaptive sandwich plate is investigated. The adaptive sandwich plate consists of an MR elastomer layer embedded between two thin elastic plates. A finite element model has been first formulated to derive the governing equations of motion. A design optimization methodology incorporating the developed finite element model has been subsequently developed to identify the optimum topology treatment of the MR layer to enhance the vibration control in wide-band frequency range. For this purpose, the dynamic compliance and density of each element are defined as the objective function and design variables in the optimization problem, respectively. The method of the solid isotropic material with penalization (SIMP), is extended for material properties interpolation leading to a new MRE-based penalization (MREP) model. Method of moving asymptotes (MMA) has been subsequently utilized to solve the optimization problem. The developed finite element model and design optimization method are first validated using benchmark problems. The proposed design optimization methodology is then effectively utilized to investigate the optimal topologies of the magnetorheological elastomer (MRE) core layer in MRE-based sandwich plates under various boundary and loading conditions. Results show the effectiveness of the proposed design optimization methodology for topology optimization of MRE-based sandwich panels to mitigate the vibration in wide range of frequencies.