We report the successful synthesis of transparent thin film of conducting poly(3,4‐ethylenedioxythiophene)/poly(styrenesulfonic acid) (PEDOT/PSS) coated monodisperse polystyrene (PS) microspheres via a simple physical adsorption route in an aqueous media and their electrorheological (ER) application under an applied electric field. Due to the insulating PS core, the PEDOT/PSS wrapped PS (PEDOT/PSS/PS) particles possess a low volume conductivity appropriately applied as ER active materials. Tested by a rotational rheometer under an applied electric field, the PEDOT/PSS/PS based ER fluid dispersed in a silicone oil shows a typical Bingham‐fluid behavior with increased yield stresses according to the increase of electric field strength.