Development of high-tech industries such as nuclear, aerospace and medical instrument manufacturing during recent century, requires to super finished surfaces without any defect. Therefore, it is necessary to work on modern and effective methods of machining and finishing. Magnetic Abrasive finishing (MAF) is a magnetic assisted method applying for polishing of the inner and external surfaces of tubes as well as flat surfaces. When magnetic abrasive powders locate along the magnetic flux lines, a flexible magnetic abrasive brush (FMAB) will form on the surface as the abrasive tool and make pressure in order to penetrate to the surface.The present thesis includes three significant subdivisions: Firstly, several experiments have been done in order to check the feasibility of production of rotational magnetic field applicable for MAF process by mean of the stators of electric motors. Secondly, a magnetic abrasive finishing apparatus has been designed and manufactured for internal polishing of tubes. This apparatus has an innovative design allows the permanent poles to simultaneously have a rotational and axial vibrating movement. The finishing unit is mounted on the support of a latheand is able to internally finish a specific length of internal surface of tubes. It is easy to vary or control the effective parameters such as working gap, rotational speed and the frequency of axial vibration of the poles that can affect on finishing performance. This unique apparatus has distinguished characteristics compared to previous designs.DOE methods are applied in order to do some planned experiments. The experiments performed on aluminum tubes examine the effects of weight of the abrasive powders, mesh size of the powders, number of process cycles and frequency of axial vibration on the finishing characteristics.Main effects of the parameters and their interactions have been obtained based on response surface method. Statistical analysis of data (ANOVA) has been done using MINITAB software, demonstrates that all of the parameters and their squares (except square of frequency value) have a significant influence on ultimate surface roughness. Furthermore, all of the factors (except frequency) and the square of the weight and number of cycles significantly affect the material removal amount. The interactions effects are relatively negligible. Regression equation showing the relation between inputs and outputs of the MAF process is also, found. Scanning Electron Microscopy (SEM) Atomic Force Microscopy (AFM) images adaptively confirm the result about surface roughness improvement after MAF. Key Words : Abrasive Finishing, Magnetic Field, Surface Roughness, DOE, ANOVA