At first, a relative mathematical model for electromagnetic inductor was constructed. On the basis of electromagnetic calculation theory, simulation analysis of magnetic field of electromagnetic inductor was performed with finite element method. Then, the magnetic flux density of the actual electromagnetic inductor was measured. Simulation result is basically identical with experimental result, and the maximum relative error is not more than 7%. It proves the validity of simulation analysis of the electromagnetic inductor. Based on the above results, the experiments of the Magnetic Abrasive Finishing were performed. The results offer a theoretical foundation for the magnetic abrasive finishing experiment and the optimum design of the electromagnetic inductor.