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 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 field because of non-effectiveness of magnetic abrasive. This paper deals with mediocritizing magnetic polishing device into regular lathe and this experiment was conducted in order to get the best surface roughness at low cost. This paper contains the result of experiment to acquire the best surface roughness, not using the high-cost polishing material in processing. 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.