Recently, the magnetorheological (MR) polishing process has been examined as a new ultra-precision polishing technology for micro parts in MEMS applications. In the MR polishing process, the magnetic force plays a dominant role. This method uses MR fluids which contains micro abrasives as a polishing media. The objective of the present research is to shed light onto the material removal mechanism under various slurry conditions for polishing and to investigate surface characteristics, including shape analysis and surface roughness measurement, of spots obtained from the MR polishing process using alumina abrasives. A series of basic experiments were first performed to determine the optimum polishing conditions for BK7 glass using prepared slurries by changing the process parameters, such as wheel rotating speed and electric current. Using the obtained results, groove polishing was then performed and the results are investigated. Outstanding surface roughness of Ra=3.8nm was obtained on the BK7 glass specimen. The present results highlight the possibility of applying this polishing method to ultra-precision micro parts production, especially in MEMS applications.