An internal finishing process applying Magnetic Abrasive Finishing (MAF) was proposed to produce smooth inner surfaces of tubes at a high rate. Since this process uses the tube rotation system, it has been considered applicable only to tubes which are rotatable at high speeds. Here development of the stainless tube(STS 304) rotation system to extend the scope of the application of the internal finishing process applying MAF was made. By the stainless tube(STS 304) rotation system, the abrasive magnetically attracted by the poles is rotated along the inner surface of the tube by magnetic force together with fixed poles, finishing the inner surface of the tube. The main results obtained are as follows : 1) The magnet abrasive finishing minimized influence due to external force because non-contact finishing, 2) The profile of surface roughness decreased very good in 11.4m/min range because abrasive size and speed, 3) The profile of surface roughness by flux density decreased in finishing speed 28m/min, 4) The profile of surface roughness by fled rate decreased in 0.16mm/rev and 0.18mm/rev.