Ultra‐precision polishing of conductive components of novel electronic and optical devices at small scales is of paramount importance for achieving desired product performance and quality. Herein, the feasibility and performance of the electrorheological fluid‐assisted polishing (ERFP) approach in processing conductive materials are theoretically and experimentally investigated. The combination models for ERFP fluid with various size ratios of the polarized particles are established and discussed. A theoretical model for calculating the material removal volume in the ERFP process is derived to predict the polishing performance and the surface profile of the specimens. The measured material removal profiles agree well with the theoretical predictions, confirming the effectiveness of the proposed model. Experimental results demonstrate that the removal volume decreases rapidly with the increasing gap size and the rotation speed. With a microneedle‐like tool electrode, the ERFP is able to removal the material in a well‐controlled way, demonstrating its ability to polish conductive materials with high resolution and accuracy.
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