Based on the system minimum energy theory and the principle of energy transfer in polishing,a surface roughness prediction model of magnetorheological polishing based on body-centered cubic structure is established to analyze the effects of different parameters on roughness and compare with the traditional model.The results show that the body-centered cubic structure can more accurately characterize the microstructure and shear yield stress of the magnetorheological polishing fluid under the squeezing shear mode,and the surface roughness prediction model has better consistency with the experimental results,and the prediction results are more accurate;the roughness is greatly affected by the processing time,the magnetic field strength and the spindle speed,and the polishing effect is more accurate when the spindle speed reaches 1400 r/min,due to the shear thinning effect of the magnetorheological fluid under the action of high shear rate.After the spindle speed reaches 1400 r/min,due to the shear thinning effect of the magnetorheological fluid under the high shear rate,the polishing effect is reduced.