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Surface roughness is one of the critical parameters that affect the component performance during its working life. To develop any process to its full potential, it is necessary to understand the physics of that process. Abrasive flow finishing (AFF) is one of the advanced finishing processes. In the current research work, an effort is made to understand physics and mechanism of surface roughness improvement during the AFF process. This research paper is divided into two sections. Firstly, the amount of finishing stresses and forces generated during the finishing of microholes fabricated on surgical stainless steel (316L) workpieces are computed by using the finite element method. Finishing stresses are generated in the viscoelastic medium. So, to compute finishing stresses, finite element analysis of the viscoelastic medium is carried out by incorporating its experimentally measured rheological properties. Finishing stresses are calculated along the circumferential direction of the microhole. Later, at the same workpiece surface location, simulated and experimentally measured surface roughness value are compared. Secondly, a new simulation model is proposed to predict the surface roughness on the microhole wall surface for various AFF input parameters. Maximum percentage change in surface roughness error of 8% is observed between simulated and experimental results after AFF process. [ABSTRACT FROM AUTHOR]