In this study, a new reciprocating magnetorheological polishing (RMRP) method for a flat workpiece was proposed. Based on the RMRP principle and Preston equation, the material removal rate (MRR) model of the RMRP as well as its normal polishing pressure model was established. On this basis, the effects of different technological parameters including workpiece rotation speed, eccentric wheel rotation speed and eccentricity on the MRR of the workpiece were investigated. The K9 optical flat glass was polished with the RMRP setup to verify the MRR model. The experimental results showed that the effect of workpiece rotation speed on the MRR was much greater than that of eccentric wheel rotation speed and eccentricity, and the MRR increased from 0.0115 ± 0.0012 to 0.0443 ± 0.0015 μm/min as workpiece rotation speed rose. The optimum surface roughness reduced to Ra 50.8 ± 1.2 from initial Ra 330.3 ± 1.6 nm when the technical parameters of the workpiece rotation speed of 300 rpm, the eccentric wheel rotation speed of 20 rpm and the eccentricity of 0.02 m were applied. The average relative errors between the theoretical and experimental values were 16.77%, 10.59% and 7.38%, respectively, according to the effects of workpiece rotation speed, eccentric wheel rotation speed and eccentricity on MRR.
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