Abstract. Finishing of optics for different applications is the most important as well as difficult step to meet the specification of optics. Conventional grinding or other polishing processes are not able to reduce surface roughness beyond a certain limit due to high forces acting on the workpiece, embedded abrasive particles, limited control over process, etc. Magnetorheological finishing (MRF) process provides a new, efficient, and innovative way to finish optical materials as well many metals to their desired level of accuracy. This paper provides an overview of MRF process for different applications, important process parameters, requirement of magnetorheological fluid with respect to workpiece material, and some areas that need to be explored for extending the application of MRF process.