Abstract Nano-finishing of material surfaces is an important class of technology in precision manufacturing. This paper presents a non-resonant vibration-assisted magnetorheological finishing method for difficult-to-process materials. The aim is to enhance the shearing effects of the magnetorheological finishing. A two-dimensional vibration-assisted polishing device was developed, and the impact forces generated by the vibration could change the contact force during the experiments. A polishing force model that considered the vibration parameters was established, which could analyze the processing principles and explain the reason for the increase in shear force. Then, a set of processing experiments were carried out to study the effects of vibration parameters on the surface roughness and peak-to-valley value of silicon carbide samples. Finally, the relationship between the vibration parameters, surface quality, and polishing forces was studied. Theoretical calculations and experimental analyses show that the vibration could improve the shearing effects of the flexible polishing cluster. Meanwhile, a higher amplitude and frequency could raise the total shear force, which can lead to a better surface quality.