This study investigates the development of an ultrasonic vibration-assisted magnetic compound fluid (MCF) polishing technology for final polishing. The fabrication of an experimental apparatus entails an ultrasonic polishing unit, and the experimental investigation of its performance in surface polishing is described. In addition, ultrasonic vibration-assisted MCF polishing under different applied methods of ultrasonic vibration is studied. The experimental results indicate that applying ultrasonic vibration to the workpiece improves the surface roughness and material removal rate when the ultrasonic vibrations are changed. In addition, across the range of polishing conditions employed in this study, the precision surface roughness and high material removal rate can be easily obtained on the acrylic plate by applying an elliptical vibration to the ultrasonic vibration.

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