Abstract: During the magnetic abrasive finishing (MAF) process, many machining factors will affect its finishing efficiency. Against the problem that selection or optimization of machining parameters always rely on experience or repeated experiments in MAF process, in this article, through selecting plane, inner and outer surface of circular tube and shaped surface as the research objects, the ANSYS Maxwell software is proposed to carry out finite element analysis on the main process parameters (such as machining gap, magnetic pole shape, auxiliary magnetic pole, etc.). The change rules in magnetic field state and magnetic induction intensity under different processing conditions are obtained through simulation. It provides an analytical method and theoretical reference for the accuracy of selection or optimization of machining parameters.