<p>The flexible body-armor-like abrasive tool (BAAT) was developed based on high-shear and low-pressure grinding method. Particle clusters were formed by micro-nano abrasives, which effectively eliminated micro-convex peaks from workpiece surfaces. The material removal behavior during the grinding process was complex. However, the existing study on material removal in high-shear and low-pressure grinding was limited. The relationship between grinding parameters and material removal remained unclear. A material removal rate model that accurately describes the high-shear and low-pressure grinding using BAAT was proposed based on the principles of spatial kinematics and Hertz contact theory. The velocity and pressure fields in the grinding area were modeled and simulated. The material removal rate model was established based on the Preston equation. The predictive model was validated through a series of fixed-point grinding experiments. A close alignment between the experimental findings and the theoretical predictions was shown, with an average discrepancy of 4.563%. The development of the BAAT material removal rate model offers a robust theoretical foundation for the advancement and implementation of high-shear and low-pressure grinding method.</p>