A metallic and magnetorheological multi-panel, which is constituted in a sandwich structure that consists of a core (2) that consists of a viscoelastic resin (2) of adhesive nature, in which are found, distributed in an isotropic or anisotropic manner with a proportion in volume of more than 5%; and Magnetorheological particles of ferromagnetic material and with sizes between 10 nm and 10μ, said core (1) being arranged between a first skin (11) of metallic non-magnetic nature and a second skin (12) of metallic non-magnetic nature equal to or different from the first skin. The ratio of the thickness (Hn) of the core with respect to any of the thicknesses (H1), (H2) of the first (11) and second (12) skins is less than 0.1 and more than 0.01.