The main aim of the this work is to design and develop a suitable mechanism to finish the hard surfaces
and improve the performance of finishing processes based on MR fluid using external magnetic field. This
work is carried out by considering the significant process parameters like the concentration ratio of CIPs
to aluminum oxide (Al2O3) as an abrasives, magnetizing current, the rotating speed of the tool, feed rate
of workpiece, working gap and hardness of work pieces to know the response as a percentage change in
surface roughness Ra. SEM technique is employed to know the surface integrity and understand the performance
of MR fluid based finishing process over the surface of die steel materials. While, performing
the experimental work, a full factorial design is applied and the results are characterized using regression
and ANOVA technique. It is revealed from the results that the foremost contribution of the factors in the
highest order are working gap, magnetizing current and the hardness of the work piece followed by the
ratio of CIP to Al2O3 abrasives, feed rate and rotating speed of the tool in improving the surface roughness
Ra. The regression model confirms the linear relationship between observed Ra and the predicted Ra and
its correlation coefficient is + 0.85. The average percentage deviation is 3.56 within 5% error band. Thus,
this method is capable to obtain the Nano finishing over the surface of hardened materials