In this study, the performance was checked and the optimal conditions were found by machining the inner surface of a round pipe using the magnetic abrasive finishing method. In this experiment, an AL 6063 pipe was used as a sample. To check the performance of magnetic abrasive finising, the machining effect of different abrasive particle mixing ratio, rotation speed, and magnetic pole arrangement was analyzed through surface roughness (Ra) and weight removal measurement. The optimum mixing ratio was 3:1 of electrolytic iron to magnetic abrasive particles, the rotational speed was 1600rpm, and the best surface roughness was obtained in the N-S-N arrangement of magnetic poles.