An internal finishing process by the application of magnetic abrasive finishing has been developed as a new technology to obtain a fine inner surface of pipe. In this paper, another method of magnetic abrasive machining in which the N and S magnetic poles are vibrated and a workpiece is rotated only is tried in a non-ferromagnetic pipe(SUS304), and its finishing characteristics is experimently investigated by various effective factors such as vibrating frequency and amplitude. From the experimental results, it is found that the vibration effects of magnetic poles on the finishing characteristics are large in internal finishing.