Abstract
This study is the development of new float polishing technique utilizing magnetic compound fluid(MCF) that has been developed as one of magnetic responsive intelligent fluids by one of authors. The float polishing technique has large gap between the polished and polishing surfaces and carries on the mirror finished flat surface. Various factors with the effect on the float polishing were shown, for example, the types of polishing tool with magnet, the float polishing style with both motion of the polishing tool, the rotational speed, the kind of the polished specimen, and et al..