Provided herein is a device and process for polishing of non ferromagnetic planar workpieces that includes the use of two aluminum disks, which contains four set of permanent magnetic disk, which are located opposite to and spaced from one another so as to form a magnetic field with a magnetic flux extending perpendicular to the magnets. the work piece is mounted on a aluminium tray such that the magnetic flux passes through the workpiece. the aluminium tray and hence the workpiece is subjected to ultrasonic vibration by the ultrasonic horn. the magnetic abrasive powder is supplied in the working gap over the work piece. a relative motion between the magnetic abrasive brush is and the workpiece is provided by rotating the upper aluminium disk, the bottom disk automatically rotates with the upper disk as the both are magnetically coupled, which removes the undesired material from the planar workpiece. in order to get a uniform finish, the workpiece is given feed along the x-y plane according to the cnc programme