In this paper, we have investigated the characteristics of the magnetic abrasive using sludge on polishing of internal finishing of seamless stainless steel tube applying magnetic abrasive polishing. Either white alumina grain was used to resin sludge at a low temperature, and the sludge of magnetic abrasive powder was synthesized and crushed into 200 meshes. Surface roughness was measured before and after polishing, and more than 40% of improvement of surface roughness was achieved when grain was used under a specific condition. Even though some degree of surface roughness due to deeper scratches still exist, but the result showed a prospective magnetic abrasive polishing using sludge with white alumina grains.