Trinh Nguyen Duy, Dung Hoang Tien, Nguyen Van Qué, Pham Thi Thieu Thoa
Magnetorheological (MR) polishing has emerged as a highly effective finishing technology for achieving ultraprecision surfaces that are difficult to realize using conventional machining approaches. The polishing performance is intrinsically governed by multiple interacting factors, including magnetic field configuration, polishing mode, fluid composition, abrasive distribution, and functional additives. This systematic review provides a comprehensive analysis of recent advances in MR polishing by introducing a multilevel classification framework to distinguish different process variants. The magnetoelastic behavior of MR fluids under magnetic fields is discussed, with emphasis on their nonlinear rheological properties and stable polishing mechanisms. The roles of magnetic particles, carriers, abrasives, and additives in determining finishing performance are examined, along with optimal fluid configurations for various surface types. In addition, atomic-scale material removal mechanisms and abrasive–surface interactions are analyzed. Finally, current challenges and future development trends are outlined to support efficient, low-cost MR polishing applications in high-precision industries.