An internal finishing process by the application of magnetic abrasive machining has been developed as a new technology to obtain a fine inner surface of pipe. In this paper, the finishing process of a non-ferromagnetic pipe by a static magnetic field method is introduced and its finishing characteristics is discussed with effective factors by various experiments. From these experimental results, it is found that the magnetic abrasives inserted in the pipe are arranged according to the magnetic force line. Through the experimental, it is possible to estimate the proper supply volume of the abrasive, which in proportional to the diameter of pipe.