The influences of immersion depth of magnetorheological finishing (MRF) on the shape and material removal rate (MRR) of removal function are theoretically investigated to establish the spot transition mechanism. Based on this mechanism, for the first time, the spot breeding method to predict the shape and removal rate of MRF spot is proposed. The UBK7 optical parts are polished to verify the proposed method on experimental installation PKC-1000Q2 developed by ourselves. The experimental results reveal that the predictions of shape and MRR with this method are precise. The proposed method provides a basis for analyzing the determinism of MRF due to geometry of the process.