MEGARA (Multi-Espectrógrafo en GTC de Alta Resolución para Astronomía) is the new integral-field and multi-object optical spectrograph for the 10.4m Gran Telescopio Canarias.. It will offer RFWHM ~6,000, 12,000 and 18,700 for the low- , mid- and high-resolution, respectively in the wavelength range 3650-9700Å. .The dispersive elements are volume phase holographic (VPH) gratings, sandwiched between two flat Fused Silica windows of high optical precision in large apertures. The design, based in VPHs in combination with Ohara PBM2Y prisms allows to keep the collimator and camera angle fixed. Seventy three optical elements are being built in Mexico at INAOE and CIO. For the low resolution modes, the VPHs windows specifications in irregularity is 1 fringe in 210mm x 170mm and 0.5 fringe in 190mm x 160mm. for a window thickness of 25 mm. For the medium and high resolution modes the irregularity specification is 2 fringes in 220mm x 180mm and 1 fringe in 205mm x 160mm, for a window thickness of 20mm. In this work we present a description of the polishing techniques developed at INAOE optical workshop to fabricate the 36 Fused Silica windows and 24 PBM2Y prisms that allows us to achieve such demanding specifications. We include the processes of mounting, cutting, blocking, polishing and testing.