The magnetic abrasive polishing (MAP) process is used to achieve the nano-meter grade polishing results on flat or complicated surface. In previous study, polishing the stainless steel plate which is a non-magneto-material was tried. To polish non-magneto-materials using the MAP process was very difficult because the process was fundamentally possible by the help of a magnetic force. Therefore, it had lower efficiency than magneto-materials such as SM45C. In this study, optimization for tool geometry of the MAP was performed to improve the magnetic force between tool and workpiece. Moreover, a permanent magnet was installed below the non-magneto-material to improve the magnetic force. And then the design of experiments was carried out to evaluate the effect of the MAP parameters on the polishing results.