The quality of the surface is an important factor in deciding the performance of the manufacture of the product. Magnetic abrasive finishing is a process in which the surface of the workpiece is softened by withdrawing the material as microchips by abrasive particles in the presence of a magnetic field in the finishing zone. To improve the milling efficiency of the magnetic abrasive finishing technique (MAF). A test study is performed to improve the surface roughness of AISI 52100 steel using a magnetic abrasive finishing system. Four-pole electromagnet is used in this project. An electromagnet can produce a magnetic flux density of 0-0.2T to a power supply of 0-100V DC. Taguchi Experiment Design is connected to discover important parameters that affect the quality of the surface created. Important parameters on surface roughness have been examined. Mixture of iron particles (Fe particles of mesh 300, 320) and abrasive particles (SiC, Al2O3) with different mesh size. Increasing the speed of rotation, the abrasive weight in the mixture and the number of meshes (iron particles and abrasive particles) have been observed to improve the surface finish. The experimental result showed that the MAF process using silicon carbide (abrasive material) has a better finishing potential than that of alumina (abrasive material).