The precision manufacturing technology always demands a good surface finish at low cost. This scenario drives both industries and research community to develop novel finishing processes. Presently, there are many techniques and one among them is abrasive flow machining (AFM) process. The media developed by optimum process variables mainly governs the performance of AFM. In the present experimental endeavor, an attempt is made in the direction of developing new media based on viscoelastic carrier and its characterization for fine finishing through AFM process. The newly developed media was again characterized through rheological properties. It is found that temperature, shear rate, creeping time and
frequency have impact on rheological properties and the percentage ingredients of media govern trends of their relations.