In order to study the effect of magnetic field distribution on material removal,four kinds of magnet magnetization and arrangement methods were designed,including axial magnetization reverse arrangement,axial magnetization coarrangement,radial magnetization reverse arrangement and radial magnetization coarrangement.The finite element software Maxwell was used to simulate the magnetic field line distribution of different magnetic fields and the magnetic induction intensity distribution on the surface of the polishing wheel,and the actual magnetic induction intensity was measured by a digital Tesla meter.Spot polishing experiments were performed on the monocrystalline silicon substrate to measure the removal profile of the polishing spot along the axial direction of the polishing wheel and the surface topography of the peak point.The results show that different distribution modes of magnetic field have great influence on the magnetic field distribution in polishing area.By using the axial magnetization coarrangement or radial magnetization reverse arrangement,the magnetic field intensity is higher and the effect of multimicro polishing heads is better.The two distributions can realize multipoint processing,and the first one is more efficient.However,when radial magnetization coarrangement,workpiece cannot be polished availably due to the low magnetic field intensity.The results of peak point surface topography detection show that the workpiece surface is removed by plastic removal under different magnetic field distribution modes.By optimizing the distribution of magnetic field,the machining principle of MRF with multiple polishing heads can be realized.