The invention discloses an axisymmetric variable magnetic field polishing wheel, relates to a polishing tool, and provides the axisymmetric variable magnetic field polishing wheel which has a simple structure, is practical, and can realize ultra-precision polishing of an aspherical optical element based on magnetorheological polishing technology. In the axisymmetric variable magnetic field polishing wheel, a polishing disc, magnetic cores, coils, rotating discs, guide seats, lead screws and motors are arranged, wherein the polishing disc is arranged on a main shaft and has a hollow shell bodystructure; first motors are fixed on the guide seats and drive the lead screws; second motors control the rotating discs; the guide seats are arranged on the rotating discs; the rotating discs are fixed on the inner wall of the hollow shell body of the polishing disc; the intensities and the directions of magnetic fields of all of the coils in the polishing disc are controlled; a magnetic core ineach polishing area is formed by placing two magnetic bodies oppositely; a gap is reserved between the two magnetic bodies; the gap between the two magnetic bodies is adjusted by the lead screws; each magnetic core is provided with at least four coils; and the at least four coils are arranged in a rectangle in each polishing area.