The loud noise in electric automobile caused by the overlap between orientated grinding marks with meshing line on ground gear tooth surface becomes a big problem for both drivers and manufacturers. Relying on the excellent self-deformation features and trace material removal, the abrasive flow machining (AFM) process exhibited potential machinability for above ultra-precision ground surface. Benefiting by the pseudo network structure, the abrasive media would possess both excellent elasticity and fluid capability, which could be quantitatively reflected by storage modulus, loss modulus and shear thinning nature in rheological properties. Meanwhile, deriving from the CFD simulation, the media exhibited the steady flow velocity and shear stress at the finishing channel, potentially contributing to the finishing uniformity on the target ground channel, which was subsequently confirmed by the change of ground surface morphology and profiles at the initial and finished state. Most convex peaks and concave valleys have been effectively subdued and whittled, leading to a rather smoother surfaces than initial ones. Besides, on account of the different collision position between grains with convex peaks, the finishing mechanism on ground surfaces with orientated marks could be elaborated as the transition effect from directly fractured material removal on convex peak cusp into plastic deformation on residual convex peaks. Combining with the interaction between continuous matrix and discrete grains in flow field, the mechanics on single grain was systematically investigated to establish the material removal theoretical model. Generally, the AFM technique exhibited the stunning machinability on ultra-precision ground surface.