Magnetorheological finishing (MRF) of aspherical optical elements usually requires the coordination between the translational axes and the oscillating axes of the machine tool to realize the processing. For aspheric optical elements whose steepness exceeds the machining stroke of the equipment, there is still no better method to achieve high-precision and high-efficiency error convergence. To solve this problem, an MRF method combining virtual-axis technology and a spiral scanning path is proposed in this paper. Firstly, the distribution law of the magnetic induction intensity inside the polishing wheel is analyzed by simulation, the stability of the removal efficiency of the removal function within the ±7∘ angle of the normal angle of the polishing wheel is determined, and MRF is expanded from traditional single-point processing to circular arc segment processing. Secondly, the spiral scanning path is proposed for aspherical rotational symmetric optical elements, which can reduce the requirements of the number of machine tool axes and the dynamic performance of machine tools. Finally, an aspherical fused silica optical element with a curvature radius of 400 mm, K value of -1, and aperture of 100 mm is processed. The PV value of this optical element converges from 189.2 nm to 24.85 nm, and the RMS value converges from 24.85 nm to 5.74 nm. The experimental results show that the proposed combined process has the ability to modify curved optical elements and can be applied to ultra-precision machining of high-steepness optical elements.