Magnetic abrasive finishing (MAF) process is a surface improvement method, which the magnetic field of permanent magnet or electromagnet is used to control the abrasive particles during the finishing process. The magnetic abrasive tools are filled between the N-pole and S-pole of Nd-Fe-B type permanent magnets. Tungsten carbide bar (WC) is a high hardness material and its compressive strength is much higher than the other materials. Therefore, due to its superior mechanical properties, it has been widely used in cutting or machining process. Because the smooth surface of tungsten carbide is required in cutting tools, thus the magnetic abrasive finishing process was applied for achieving its surface accuracy and dimensional accuracy. The results showed that the surface roughness of tungsten carbide bar was improved from Ra: 0.23㎛ to Ra: 0.02㎛ in 120 sec by magnetic abrasive finishing process.