With advancement of technology, finely finished surface is one of the major requirements of modern industry. Fine machining with conventional edged tools is uneconomical and sometimes impossible. Magnetic Abrasive Finishing (MAF) is one promising process which is able to remove the material at micro/nano from metallic and non metallic surfaces. The magnetic abrasives play vital role in MAF. Literature reveals different techniques such as sintering, plasma, chemical, etc. for manufacturing of bonded magnetic abrasives. In the present paper, the bonded magnetic abrasives prepared by a new technique called mechanical alloying have been successfully used for the internal finishing of the brass tubes. After rough boring operation, the inner surface of the tubes is finely finished by newly developed magnetic abrasives. Best surface finish obtained by using these magnetic abrasives is of the order of 9 nm.

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