A damping device for a two-wheeled vehicle having a first and a second damper chamber which are coupled to one another through a flow connection. The flow connection includes at least one flow valve provided with a damping channel. A magneto-rheological fluid is provided in the damping channel of the flow valve wherein the flow valve includes at least one magnetic device such that the damping channel of the flow valve can be exposed to a magnetic field of the magnetic device. The flow valve further includes at least one spring device. The magnetic device of the flow valve is provided on a valve piston and the valve piston is received in a deflection chamber to resiliently deflect counter to a spring force of the spring device such that the magnetic field of the magnetic device effective in the damping channel depends on the resilient deflection of the valve piston.