Micro and Nano finishing is one of the basic courses for the mechanical undergraduate students. This process comes under the subtractive manufacturing processes where in material is removed in micro to nano range. This course gives the basic understanding of the various polymer assisted abrasive micro to nano finishing processes and its physics. The mentioned syllabus is systematic order to understand gradually, what is the importance of surface finish, how the polymers supports the abrasive particles to finish the workpiece surface to nano level. This course mostly deals with abrasive flow finishing process where polymer rheological abrasive medium/fluids are used achieve nano surface roughness. This course also gives emphasis on polymer rheology and its effect on nano finishing. This course is systemically arranged and taught in smooth as well as clear way so that students understand easily.