Magnetorheological flexible gasbag polishing based on the special application of magnetorheological fluid (MRF) in robotic gasbag polishing technique is a novel efficient approach in the field of mould finishing. It can control the polishing pressure by changing the magnetic force generated by MRF inside of the gasbag with the effect of variable magnetic field of electromagnetic coil. Its mathematical model is established to study the main factors influencing the material removal. The orthogonal tests are applied to analyze these important parameters. From the experimental results, it can be seen that this new approach is desirable in realizing the control of surface figure accuracy and improvement of surface quality under certain condition.