In this research work, polishing inside, outside and over the cylindrical parts has been done by using a completely new and innovative method. The work-pieces have been placed on a two-axis Cartesian CNC Table for polishing operations. The Magnetic Rotary Head continuously changes its rotation direction from CW to CCW and CCW to CW and meanwhile the part begin to oscillate up-and-down under a High Frequency (20 kHz) conditions. The Frequency of changing direction From CW to CCW and CCW to CW is one of the important parameters in this method. This method is a kind of Ultrasonic Assisted Polishing (UAP) and novelty of this research work is combining this method with motion of work piece under CNC trajectory with continuously changing direction of Magnetic Rotary Head. Gap between Rotary Magnetic Polishing Head and the Work piece Surface can be controlled by a power transmission screw which operates in the direction of the vertical axis. Several experiments have proved high performance of this new proposed method in the process of polishing in short times.