The magnetic polishing is the useful method to finish using magnetic power of magnet. This method is one of precision polishing techniques and has an aim of the clean technology using for the pure of gas and inside of the clean pipe for transportation. The magnetic abrasive polishing method is not so common for machine that it is not spreaded widely. There are rarely researcher in this field because of non-effectiveness of magnetic abrasive. Therefore, in this paper deals with development of the magnetic abrasive using worthless mineral. In this development, abrasive grain WA and GC used to resin bond fabricated low temperature. And magnetic material was fabricated from the worthless mineral which were closed into 200 mesh grit type. The XRD analysis result show that only WA and GC abrasive and worthless mineral crystal peaks detected which explains resin bond was not any more chemical reaction. From SEM analysis it is found that WA and GC abrasive and worthless mineral were strong bonding with each other by bond.