The sharp burrs produced by plastic deformation during machining of the precision components deteriorates the precision and performance of a machine. Thus, effective removal of the burrs may improve productivity and performance of the machinery. This study was conducted based on the experiment to remove fine burrs produced during machining process using the magnetic abrasive finishing method. The magnetic abrasive finishing using the abrasive feature of an abrasive and the magnetic nature of iron is an abrasive method to brush the burrs with iron powder that has a cohesive power due to the line of induction. The purpose of this study is to remove the burrs at intersecting holes which are difficult to access with tools, using the magnetic abrasive finishing method. Special tool is designed for deburring micro burr at intersecting holes. To find the proper deburring condition, gap distance, rotational speed of inductor, components of powder and effect of coolant are analyzed.