Electrorheological (ER) fluid-assisted polishing process is the ultra precision finishing technologies for micro-aspherical lenses and dies. The principle of ER fluid-assisted polishing (ERP) is to use ER effect as a result of the application of electric field. The ER particles and abrasive particles suspended in silicone oil are polarized in which ER particles strongly attract each other and aggregate into chain like structure along the electric field lines, and the abrasive particles may adhere to the ER chain. The force acting on ER particles and abrasive particles in an electric field is calculated. Furthermore, experiments of polishing optical glass with Al2O3 are carried out to find the influential regularities of polishing time, rotational speed of micro-tool, voltage, the density of abrasives in ER fluid on the surface roughness.