The magnetic polishing is the useful method to finish some machinery fabrications by using magnetic power This method is one of the precision techniques and has an aim for clean technology in the transportation of the pure gas in the clean pipes. The magnetic abrasive polishing method is not so common in the field of machine that it is not known to widely. There are rarely researcher in this feilld because of non-effectiveness of magnetic abrasive. Therefore, in this paper we deals with the development of the magnetic abrasive with the fse of Sr-Ferrite. In this development, abrasive grain A has been made by using the resin bond fabricated at low temperature. And magnetic abrasive powder was fabricated from the Sr-Ferrite which was crushed into 200 mesh. The XRD analysis result shows that only A abrasive and Sr-Ferrite crystal peaks were detected, explaining that resin bond was not any more to contribute chemical reaction. From SEM analysis, we found that A abrasive and Sr-Ferrite were strongly bonding with each other.