Abstract: To enhance the polishing efficiency of semiconductor wafers,this study developed a shear stress analysis model for magnetorheological polishing fluid.The model is founded on the chaining mechanism of magnetic particles within the fluid,examining the interplay between magnetic and abrasive particles.Utilizing Coulomb’s law,the average attractive force between magnetic particles was calculated,with consideration of the impact of abrasive particles.Additionally,by analyzing the forces exerted on particles under shear,the external shear stress required for particle slippage was determined.An exponential distribution was introduced to establish a functional relationship between shear stress and shear rate.Both experimental and finite element simulation analyses confirmed the model’s validity,offering theoretical support for the preparation of magnetorheological polishing fluid and optimization of polishing process parameters.