The ER fluid can be one of efficient materials in ultraprecision polishing for optics, ceramics and semiconductors because of electrically controllable apparent viscosity. To finish small 3 dimensional structures such as the aspherical surface in optical elements, the possible arrangement of a tool, workpiece and auxiliary electrode is described. We examined the influence of the addition of a few abrasive particles on the performance of the ER fluid by measuring yield stress, and observed the behavior of abrasive particles in the ER fluid by a CCD camera, which is also theoretically predicted from the electromechanical principles of particles. On the basis of the above results, the steady flow analysis around the rotating micro tool is worked out considering the non-uniform electric field. Finally, Pyrex glass is polished using the mixture of the ER fluid and abrasive particles, and the effect of the electric field strength is evaluated.