Magnetorheological finishing(MRF), which is a relatively new machining technology, is introduced.The gradient magnetic field in MRF by means of scalar magnetic potential was analyzed. Then the magneticcondition is deduced to meet the MRF requirement. According to the Preston equation, material removal model ofMRF is established. The pressure acting on the surface of the part is analyzed. Piece of flat surface glass ispolished on the MRF experimental facility which is developed by ourselves. The reliability of the model isverified by the experiment.
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