This article first presents the performance of Electrorheological Fluid (ER fluid). Thus, a new-style machining technique based on ER effect to form a tiny grinding wheel is developed for superfine machining. By adding abrasive particles to ER, an array of stable chains of ER particles can be shaped when an electric field is applied and abrasive particles are fixed to these chains structure. When the tip of tool is rotated, the abrasive particles rotate with the flow and a superfine grinding process come into being. This process is expected to be applicable to the aspheric surface machining of micro miniature components made of optic glass or other hard-brittle materials.