Recently, the demand for shape memory alloys in the biomedical industry is increasing. Nitinol alloy, which accounts for most of the shape memory alloy market, occupies most of the biomedical field. Nitinol for biomaterials requires a clean surface without sub-micron surface integrity and surface defects in order to be used more safely in a living body. Among them, new technologies such as polishing using MR fluid are being studied, but there is a disadvantage in that it takes a long time for processing due to a low material removal rate. In this study, material removal studies were conducted for effective polishing, and excellent polishing properties of MR fluid were confirmed.