Generally, abrasive fluid jet polishing system has been used for polishing of complex shape or freeform surface which has steep local slopes. In the system, abrasive fluid jet is injected through a nozzle at high pressure; however, it is inevitable to lose its coherence as the jet exits a nozzle. This problem causes incorrect polishing results because of unstable and unpredictable workpiece material removal at the impact zone. In order to solve this problem, MR fluid jet polishing method has been developed using a mixture of abrasive and MR fluid which can maintain highly collimated and coherent jet by applied magnetic field. Thus, in this study, an injection nozzle and an electromagnetic module, most important parts in the MR polishing system, were designed and verified by magnetic field and flow analysis. As the results of experiments, it can be confirmed that stable fluid jets for polishing were generated since smooth W-shapes and uniform spot size were observed regardless of standoff distance changes.