Abstract In this paper,Magnetic Abrasive Finishing(MAF)mechanism is analyzed in detail.At the same time,thin and long tubing internal finishing apparatus is developed by the author.On the one hand,a series of comparison experiments using A1NiCo magnetic abrasive particles improve remarkably the in ternal finishing accuracy of austenitic stainless steel tubings.On the other hand,a lot of technological experiments are made and the effect of each factor on the machining performance during the process in invest...