To improve the surface integrity of nickel-based superalloy GH4169 after grinding, this paper uses a magnetorheological elastomer grinding wheel to perform a polishing test on the nickel-based superalloy GH4169. Firstly, a magnetorheological elastomer grinding wheel was prepared by compression molding, the surface micromorphology and hardness under different magnetic field strengths were characterized. Secondly, the prepared magnetorheological elastomer grinding wheel is used in the polishing process test of nickel-based superalloy GH4169, and the influence of magnetic field strength on the surface integrity of nickel-based superalloys in polishing process parameters is also discussed. The experiment results show that within a certain range of magnetic field strength, the surface roughness and microhardness of the part after polishing decrease with increasing magnetic field strength, and increasing the magnetic field strength is also beneficial to improve the surface morphology of the part reduce the amount of grinding wheel wear, reduce the thickness of the subsurface damage layer after the part is ground.