Recently, it has been studied machining of micro parts with increasing demands for ultra precision parts. However, many engineering problems have already begun in polishing of optical parts or lens. As a method to overcome such problems, a new technology for the polishing of the target surface is being studied by controlling abrasives using MR fluids which are sensitive to magnetic fields. Since the current MR polishing system uses a big electromagnet, and is difficult to polish micro parts or spherical lens. Therefore, in this study, a round endmill type MR polishing system was developed to polish a three-dimensional structure which has spherical or inclined plane. And then, series of experiments were performed to verify the polishing performance of the developed round endmill type MR polishing system.