Nowadays, researches concerned magnetic abrasive finishing (MAF) are becoming increasingly popular. Polishing head is one of the most important factors in the whole polishing system in which magnetic abrasive act directly on the workpiece. In this paper, two kinds of polishing heads applied in the polishing of free form surface are proposed. They are hard polishing head and soft polishing head, respectively. And some important factors are contrasted such as selfsharpening capacity, morphology distribution, and removal uniformity. Moreover, the finishing force is the key factor which is different between the two polishing heads having a great influence on polishing effect. Through comparison and analysis, the soft polishing head is better to finish free form surface. And the experimental results reflect its superiority in polishing free form surface.