Recently, the medical industry’s use of biomaterial has taken an important place. A biomaterial is a semi-permanent material that can be used instead of a specific part of the body when there is a disability. Among them, Nitinol alloy has used in the human body, the material surface quality is very important, and research on processing methods is important to improve the surface quality. Therefore, in this study, a study was conducted to obtain high-quality surface quality using the MR polishing process. As a result, high-quality surface roughness was obtained at a wheel rotation speed of 400rpm(Ra=3.5nm).