A computational procedure for analyzing acoustical scattering by multilayer concentric spherical scatterers having an arbitrary mixture of acoustic and elastic materials is proposed. The procedure is then used to analyze the scattering by a spherical scatterer consisting of a solid shell and a solid core encasing an electrorheological (ER) fluid layer, and the tunability in the scattering characteristics afforded by the ER layer is explored numerically. Tunable scatterers with two different ER fluids are analyzed. One, corn starch in peanut oil, shows that a significant increase in scattering cross-section is possible in moderate frequencies. Another, fine poly-methyl methacrylate (PMMA) beads in dodecane, shows only slight change in scattering cross-sections overall. But, when the shell is thin, a noticeable local resonance peak can appear near ka = 1, and this resonance can be turned on or off by the external electric field.