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In this study, the electrorheological (ER) fluid was used as finishing agent. Since the apparent viscosity can be controlled by an electric field, the ER fluid can be one of efficient materials in finishing processes. To finish small 3-dimensional structures such as the aspherical surface in optical elements, the possible arrangement of a tool, part and auxiliary electrode was described. We examined the influence of the addition of a few abrasive particles on the performance of the ER fluid by measuring yield stress and observed the behavior of abrasive particles in the ER fluid by a CCD camera, which had been also theoretically predicted from the electromechanical principles of particles. On the basis of the above results, the steady flow analysis around the rotating micro tool was performed considering the non-uniform electric field. Finally, borosilicate glass was finished using the mixture of the ER fluid and abrasive particles and material removal with field strength and surface roughness were investigated.