Magnetorheological Finishing (MRF) is an advanced optical processing technology. Not only can be accurately controlled the face of optical parts after the polishing, but also a higher surface quality and high processing efficiency can be finished. This paper introduced the basic principle of magnetorheological finishing, analysed the influence of the velocity of the magnetorheological fluid relative to the workpiece for the final polishing effect. In a certain range of speed, with the increase of the relative velocity, the polishing efficiency of processing will also improve and the optical component’s surface roughness will also be reduced. This paper analysed the need to maintain the same relative velocity in the polishing process and the methed of maintaining the same relative velocity, and this paper proved the correctness of the method by the experiments.