Many high-precision optical components are made of glass in the last thirty years. High-precision optical elements for stepper lenses and camera are examples of critical components in optical manufacturing that demand surface accuracy on the order of surface micro-roughness less than 10 nm RMS [
8]. Electrorheological (ER) finishing is one of the most promising smart polishing methods, which utilize the flow of electrically stiffened abrasive fluid through a preset converging gap formed by the work-piece surface and a moving tool. Material removal as the abrasive fluid is dragged through the gap between the tool and the surface. ER fluid is a functional fluid, and its viscosity can be varied with the intensity of the applied electric field. Kuriyagawa et al. [
9] firstly reported this technique, and mixed the ER fluid with abrasives as finishing slurry for the finishing of micro parts, and the roughness of a BK7 glass was reduced from an initial 18.6 a to 4.4 nm Ra successfully. This polishing method for silicon surface using the ER fluid has been also presented by Kim et al. [
10]. At last, average surface roughness of 2.9 nm was obtained as a result of the polishing of silicon surface whose initial average roughness was about 50 nm. There were also efforts to establish better understanding of processes in modelling of the electromechanical features by Kim et al. [
11], improving of the surface roughness on Tungsten carbide moulding dies by Kaku et al. [
12], and finding the effective area in ER polishing and Zhang et al. [
13]. However, in previous works, polishing the non-conductive material such as optical glass, an auxiliary electrode is needed to surround the glass surface to be polished. Temporality, when the rotational axis electrode is moved on the surface of glass, the circular type electric field is not equality and the removal function is instability. In addition, in the ER fluid-assisted polishing of conductive material such as tungsten carbide, the rotational axis tool is used as cathode and the conductive work-piece is directly used as anode. What’s more, the gap between the tool tip and the work-piece has to be controlled in micron-size level, too far to generate strengthened electric field and too close to prevent electric breakdown. These previous researches were focused on understanding its effects of process parameters on ER polishing, analytically or experimentally, and little work was reported on the design of ER finishing tool. This work proposes an advanced ER tool characterized by cathode integrated with anode together, which demonstrates the ability to meet high standards of surface accuracy by overcoming many of the fundamental limitations inherent to those traditional finishing technique, such as the difficulty integration of cathode and anode electrodes and it’s hard to polish non-conductive work-piece. The structure and the electric field distribution of the integrated electrodes tool are designed and analyzed. Then the confirmation experiments to verify the polishing effects of the tool are performed also.