In this research, the a novel finishing machine was used for hight-precision surface of spherical ball products that have been widely used for on/off valve for hydrogen energy flowing system and in medical field such as artificial hip joint component. The spherical balls products are the workpiece that made by Co-Cr-Mo alloys with 32-mm in diameter and Sa≈ 0.30μm in surface roughness. Their surface roughness was successfully improved via the magnetic abrasive tools that controlled the magnetic field of permanent magnets. The critical input conditions were selected as rotational speed: 800rpm, gap: 3mm, tool grain size: 1-μm finishing time: 0, 3, 6, 9, 12, and 15min. The results of this research showed that under the given finishing conditions, the high surface quality in the terms of surface precision of spherical ball products are successfully achieved, in which the surface roughness is reduced from 0.30-μm to 0.04-μm within the short finishing time at 12min. Therefore, it can be concluded that a novel finishing machine is feasible to be used for improving the surface roughness of spherical ball products, resulted in high surface precision of materials.