In this paper deals with behavior of the magnetic abrasive using sludge on polishing characteristics in a new internal finishing of seamless stainless steel tube applying magnetic abrasive polishing. The magnetic abrasive using sludge-abrasive grain WA and GC used to resin bond fabricated low temperature. And sludge of magnetic abrasive powder fabricated that sludge was crused into 200 mesh. The previous research have made an experiment in the static state the movement of magnetic abrasive grain is nevertheless in the dynamic state. In this paper, We could have investigated into the changes of the movement of magnetic abrasive grain. In reference to this result, we could have made the experiment which is set under the condition of the magnetic flux density, polishing velocity according to the form of magnetic brush.