The magnetic polishing is the useful method to finish some machinery fabrications by using magnetic power. This method is one of the precision polishing techniques and has an aim for clean technology in the transportation of the pure gas in the clean pipes. The magnetic abrasive polishing method is not so common in the field of machine that it is not known to widely. There are only few researchers in this field because of non-effectiveness of magnetic abrasive. Therefore, in this paper deals with development of the magnetic abrasive using Ba-Ferrite. In this development, abrasive grain GC and CBN has been made by using the resin bond fabricated at low temperature. And magnetic abrasive powder was fabricated from the Ba-Ferrite which was crushed into 200 mesh. The XRD analysis result shows that only GC, CBN and Ba-Ferrite crystal peaks were detected, explaining that resin bond was not any more to contribute chemical reaction. From SEM analysis, we found that GC, CBN abrasive and Ba-Ferrite were strongly bonding with each other.