Recently, the technology for internal polishing is needed for ultra-clean machining for the prevention of corrosion and pollution of parts is the area of high technology industries such as semiconductor, electronics, telecommunication optics, aerospace, and motors. In this study, an internal polishing system using the magnetic force was developed for the production of ultra-clean tubes with averaged surface roughness ranging from 0.2㎛ to 0.05㎛ or less, and magnetic abrasives composed of WC/Co powder were developed, After finding the optimal condition on each, machining characteristics using newly developed abrasive were analyzed. Form the results obtained by experimental design method, the optimal polishing condition was analyzed and, thhereafter internal polishing was done.