The developed tool is based on maf principle for polishing holes, blind holes, grooves and vertical surfaces. the tool designed and developed in the present study, consists of two permanent magnets with their similar pole facing each other; such that a high magnetic flux density is achieved around the circumferential area between the magnets and the same has been simulated using maxwell software. in order to evaluate the performance of the tool, experimentation based on central composite design (ccd) technique was performed to finish stainless steel (ss304) pipe. under optimized condition 56 nm of surface finish was achieved on stainless steel (ss304) pipes.