The magnetic polishing is the useful method to finish using magnetic power of magnet. This method is one of precision polishing techniques and has an aim of the clean technology using for the pure of gas and inside of the clean pipe for transportation. The magnetic abrasive polishing method is not so common for machine that it tis not spreaded widely. There are rarely researcher in this field because of non-effectiveness of magnetic abrasive. Therefore, in ths paper deals with development of the magnetic abrasive using sludge. In this development, abrasive grain WA and GC used to resin bond fabricated low temperature. And magnetic material was fabricated from the sludge which were crused into 200 mesh and average diameter ${o}$1.2mm ball type. The XRD analysis result show that only WA and GC abrasive and sludge crystal peaks detected which explains resin bond was not any more chemical reaction. From SEM analysis it tis found that WA and GC abrasive and sludge were stron bonding with each other by bond.