Ceramic particles as polishing abrasives are often used in a magnetic abrasive polishing process because they have strong wear resistance. Non-ferromagnetic ceramic abrasives should be mixed with ferromagnetic iron particles for controlling the mixture within a magnetic brush during the polishing process. This study describes the application of the ceramic particles for the magnetic abrasive polishing. The distribution of the magnetic abrasives attached on a tool varies with magnetic flux density and tool rotational speed. From the correlation between abrasive adhesion ratio in the tool and surface roughness produced on a workpiece, practical polishing conditions can be determined. A step-over for polishing a large sized workpiece is able to be selected by a S curve, and an ultrasonic vibration assisted MAP produces a better surface roughness and increases a polishing efficiency.