Abstract: The magnetorheological finishing (MRF) is a newly developed technique in precision optical manufacturing which can produce optical components precisely with high efficiency and has been widely used. In order to fully grasp the influence law of polishing result by magnetic field intensity, immersion depth, polishing wheel speed and moisture content, we analyzed the removal mathematical model of magnetorheological finishing and then designed a series of experiments upon these process parameters by using PKC100-P1 equipment. Then we summarized the inner link between the final quality of optical component and the polishing parameters and finally drew a corresponding impact curve. The curve indicates that these process parameters have evident effects on the removal of material and component surface quality. Mastering the effects well, we can optimize the processing accuracy. Simultaneously the experimental results verified the correctness of the magnetorheological finishing material removal theory.