Abrasive flow machining is a pragmatic machining process used for part finishing. This article primarily focuses on the study of machining mechanism of high viscoelastic abrasive flow machining, with the aim to understand the relation among the abrasive media’s flow pressure, the material removal rate and the machining quality. The theoretical calculation models of the normal pressure on the inner surface of a circular tube and the wall sliding velocity are established based on rheology theory. The material removal rate of abrasive flow machining with a high viscoelastic abrasive media is derived. Numerical simulations with various machining conditions were conducted using the mathematical models proposed in this research and the obtained findings are discussed. The feasibility of these models introduced for high viscoelastic abrasive machining is also investigated and verified through actual experimental tests.