The magnetic polishing is the useful method to finish using magnetic power of magnet. That method is one of precision polishing techniques and has an aim of the clean technology using for the pure of gas and inside of the clean pipe. The magnetic abrasive polishing method is not so common for machine that it is not spreaded widely. There are rarely researcher in this field because of non-effectiveness of magnetic abrasive. Therefore, in this paper deals with development of the magnetic abrasive using Sr-Ferrite. In this development, abrasive grain GC used to resin bond fabricated low temperature. And Sr-Ferrite of magnetic abrasive powder fabricated that Sr-Ferrite was crused into 200 mesh. The XRD analysis result show that only GC abrasive and Sr-Ferrite crystal peaks detected which explains resin bond was not any more chemical reaction. From SEM analysis it is found that GC abrasive and Sr-Ferrite were strong bonding with each other by bond. The magnetic polishing is performed by polishing the surface of pipe by attracting magnetic abrasives with magnetic fields. This can be widely applied for finishing machinery fabrications such as various pipes and for other safety processes. In this paper, we could have investigated in to the changes of the movement of magnetic abrasive grain. In reference to this result, we could have made the experiment which is set under the condition of the magnetic flux density, polishing velocity according to the form of magnetic brush.