In order to reduce the influence of magnetic chain yielding and abrasive setting on material removal efficiency during magnetorheological polishing,and improve the efficiency of magnetorheological polishing,a material removal model for magnetorheological polishing was established based on the shear stress model of magnetorheological polishing fluid and material removal mechanism,combined with the Preston equation of the workpiece.Based on the material removal model and the principle of magnetorheological polishing,a planetary magnetorheological polishing device is designed,and the key parameters of the polishing device are calculated.The planetary magnetorheological polishing device was produced and conduct experimental research.The results show that the rotational speed of the liquid tray,spindle speed,and rotation radius are positively correlated with the material removal rate.The calculated results of the established material removal model are consistent with the experimental results,and the designed device can achieve precision machining effect.