Based on the principle of MR polishing processing, cluster MR-effect polishing method which formed by cluster distributed magnetic body has been put forward in this article. The author analyzed the principle of the cluster MR-effect plane polishing, developed experimental device and conducted processing experiment to K9 optical glass and silicon slice. Results show that the method is feasible and can realize high precision polishing. The surface roughness of K9 glass and silicon slice can achieve respectively Ra0.005µm and Ra0.016µm finally after processed. It has high efficiency at the same time, the surface roughness can decrease 1 order of magnitude after processed 10 minutes, the surface roughness of K9 glass and silicon slice can realize respectively decrease 3 orders of magnitude and 1 order of magnitude after processed 50 minutes.