To provide a magnetic abrasive finishing machine, capable of polishing a large quantity of subject material, or tall subject material at a time by more highly splashing magnetic pieces, so as to enlarge a range of applicable subject material.

On the surface of a disc comprising non-magnetic material, N-pole zones and S-pole zones are alternately provided. On the N-pole zones, permanent magnets are embedded, putting the N-pole upward, and on the S-pole zones, permanent magnets are embedded to put the S-pole upward. A magnet disc is thus provided to rotate at high speed. Above the disc, a container including the subject material and the polishing pieces is provided at a closest possible distance to the disc without getting in contact with it in the magnetic abrasive finishing machine. A center line through a first motor to rotate the magnetic disc, the magnetic disc, and the container is inclined to a perpendicular line by 10-40 deg., and at least one rotor is provided on a lower side surface of the inclined container to be rotated by a second motor. The rotor rotates the container in the opposite direction to the rotation direction of the magnetic disc.