Abstract: The effectiveness of magnetic damping on a MEMS device rotating in a high magnetic field or field gradient is described and analyzed for three preferred embodiments: (1) a conductive plate rotating about a single axis in a uniform magnetic field; (2) a conductive plate rotating about two axes in a high magnetic field gradient region; and (3) a conductive rectangular plate rotating in a magnetic field. Control of a rotational MEMS device such as a mirror necessitates fast response and settling times. Optimal response is achieved by reducing the mechanical quality factor (Q) close to one (1). Magnetic damping is found to be an effective means of reducing the Q factor of MEMS rotating mirrors without introducing hysteresis, narrow gaps or fluids. Methods to reduce the Q factor include reducing mirror mass and moment of inertia, increasing the conductive layer thickness, and increasing ? ? ? ? or magnetic flux density variation as a function of angle.