Recently, micro square pyramid patterns which can be obtained by a light diffusion effect have been widely studied and examined. However, micro pyramid patterns are difficult to fabricate, because of a deburring problem. Therefore, a micro machining technology for the fabrication of micro pyramid patterns has emerged as an essential element. Burr can almost be generated on the edge of the micro pattern when the micro square pyramid pattern is manufactured by a mechanical cutting process. The micro pyramid pattern shape is difficult to maintain as an original form when the burrs are removed. So various methods have been used in an attempt to remove the burrs. A micro magnetorheological (MR) fluid jet polishing process is one of various methods to remove burrs. The process can control shear force for material removing it by a controlled viscosity of the MR fluid due to magnetic-field adjusting. In this paper, magnetic analysis and the deburring process were carried out to fabricate a micro square pyramid pattern on brass (non-magnetic material) and nickel (ferromagnetic material) using a micro MR fluid jet polishing system. Finally, the deburring characteristics and the shape analysis of micro pyramid patterns were investigated by using a micro MR fluid jet polishing system.