We have proposed a virtual walking system with a haptic device on feet. This system consists of visual, sound, and haptic devices to present various kinds of ambient information for users. Especially, development of the haptic interface for feet soles is a new challenge. In this paper, we discuss a use of magnetic field sensitive elastomers (MSEs) as working materials for the device. First, we have discussed structure of the device using MSE. Next, we developed the haptic device unit with MSE. The performance evaluation for the unit was conducted with compression test. We confirmed that the performance of the unit was less than the target values of the frictional force. We will need to improve the device unit to achieve the target values. Therefore, we have experimentally determined the optimal thickness of MSE for the unit. And we fabricated the devices using that unit.