Recently, the magnetorheological (MR) polishing process has been examined as a new ultra-precision polishing technology for mirror surface generation in many applications, such as aspheric lenses, biochips, micro parts, etc. This method uses MR fluids which contains micro abrasives as a polishing media, and can. It is possible to obtain nano level surface roughness under suitable process conditions, however, required polishing time is highly dependent on the applied pre-polishing methods due to its very small material removal rate. Thus, in this study, a combined polishing method is presented to reduce total polishing time for SUS304. First, the electropolishing (EP) method was applied to obtain fine surface roughness, and the MR polishing was followed. Surface roughness variations were investigated according to the process conditions. As the results of this study, it was possible to reduce total polishing time for SUS304 using the proposed combined polishing method.