Magnetic Abrasive Finishing (MAF) is one among the unconventional finishing methods where in the work piece is placed between two magnets, and the operating gap and the magnetic flux between the two magnets control the cutting force. Surface is finished by eradicating the material in the form of microchips by abrasive particles in the prevalence of magnetic field. The material is detached in such a way that surface finishing and deburring are performed at the same time with the functional magnetic field in the finishing zone. MAF setup is designed for internal finishing of Leaded Tin Bronze (SAE 660) cylindrical work pieces and it is mounted on lathe machine. The sintered powder is prepared for experimentation by compacting of magnetic powder (Fe powder of 300 mesh size, abrasive powder (Al O of 300 mesh 2 3 size. In order to analyze the outcomes of operating gap and rotating speed on material exclusion, surface finish changes and ΔRa %, a sequence of trials were performed using in-house manufactured MAF setup. On the basis of results obtained, in general the method generated best results at Rotational Speed of 146 rpm, Magnetic flux of 0.2 Tesla, weight of Abrasive particles of 15 grams and Surface finishing time of 20 minutes.