Abstract: A method of magnetorheological finishing (MRF) was discussed. The relative velocity and dwell time of magnetorheological finishing process were calculated, and the relation curve between relative velocity and part diameter as well as the relation curve between the product of relative velocity and dwell time and part diameter were simulated. The process experiment of MRF optic parts was carried out based on theoretical analysis, and the removal characteristics of this magnetorheological finishing process were analyzed. The reasons of different removal characteristics in center area were explored. The process experiment of MRF optic parts shows that uniform removal could be achieved in optical part except the center area.