To fill the gap in the research on the surface morphology formation theory of small aspheric magnetic-field-enhanced shear-thickening polishing (MESTP), a theoretical framework for surface morphology formation during the MESTP process was proposed for the first time. Based on the macroscopic computational fluid dynamics and convolution iteration theory, a multiscale surface morphology prediction model was established. This model considers the mechanical mechanism of the ductile-brittle transition of hard and brittle materials and effective cutting abrasive distribution law. Through a series of experiments and simulations, the maximum relative error between the measured Sa data and theoretical prediction data was 9.1%, and the accuracy of the model was analyzed based on RMSE. The proposed model can predict the microsurface morphology in MESTP.