Recently, it has been studying for the polishing process of micro parts widely. However, present MR polishing system, it is difficult to minimize electromagnet and to polish sphere or slope parts. Then, it can not be obtained demanded surface quality. In this study, material removal characteristics of BK7 glass using round endmill type MR polishing system were investigated through series of experiment. The experiments were investigated by changing imposed polishing conditions, such as rotational speed and polishing depth. As a results, very high material removal was obtained at 0.7mm gap distance, 1,980rpm.