This research studies the factors affecting the conditions required for successful uniform internal finishing of SUS304 stainless steel bent tube by a Magnetic abrasive finishing process. In particular, the effects of the magnetic field and ferrous particles were investigated. Local intensification of the magnetic field is accomplished by offsetting the axis of pole rotation from elbow axis. This effect enables local control of the material removal rate, which leads to uniformity in the finished surface regardless of the initial surface conditions. A two-phase finishing process controlling the size of the ferrous particles is proposed to achieve efficient fine surface finishing.