Technological requirements urges high technology industries using materials with advanced properties. Although it is compulsory using these materials due to their advantages, some of them should be tolerated because of their weak machining and mechanical properties. Attempts for qualitative machining of complex curves on many work pieces may result in the advent of new finishing techniques. One of the most newly introduced techniques is Magnetic Abrasive Finishing, MAF. In this paper a study on the effects of tool and work piece gap, and lubricant volume, on the roughness and material removal rate have been studied. The results show that setting the working gap to 3 mm and the lubricant volume to 0.7 ml, yields a change in surface roughness (Ra), and the material removal (MR) will gain its best result.