. It is very difficult to polish the surface of magnesium materials because of its explosion and fragility properties. Magnetic Abrasive Polishing (MAP) process is one of the nontraditional machining technologies newly developed. In the MAP process, a cutting tool that consists of ferrous particles and nonferrous abrasives under oil lubricant is flexible. Because of this flexibility, the tool can remove a very small amount of material from a workpiece and better surface can be produced after polishing the workpiece. In this study, the MAP of a magnesium material was performed. In the experimental verification, design of experimental method was performed to evaluate parameters’effect of the MAP on polishing results of the magnesium material. As a result, it was seen that the MAP was very useful for finishing the magnesium material.