This Small Business Innovation Research (SBIR) Phase I project will evaluate the potential of applying Magnetorheological Finishing (MRF) to the manufacturing of SOI wafers in order to obtain thinner absolute silicon layer thickness and increased thickness uniformity, while achieving realistic cycle times. MRF, featuring advanced polishing algorithms, exceptional system stability, high removal rate and a shear mode of material removal has already been successfully implemented for polishing high-precision photolithographic lenses. However, SOI manufacturing leads to new challenges for MRF: the amount of material removal is extremely small (5-50 nm), the absolute amount is critical, and there are strict cycle time requirements necessary to achieve a commercially viable process. <br/><br/>If this research leads to a successful MRF solution for SOI wafers, other applications in the semiconductor industry (other thin films, bulk silicon wafers), as well as other industries (telecom) could be significantly impacted by similar solutions.