This paper describes a new efficient internal finishing process for a thick tubing (10~30mm in thickness), by the application of a magnetic field-assisted machining process using a magnet tool. Because a stronger magnetic force can be generated than conventional magnetic abrasives, it makes the internal finishing of thick non-ferromagnetic tubing possible. Moreover, in order to obtain a high-quality surface, this process method was developed using magnetic particles magnetically attracted on the magnet surface. This paper characterizes the processing principle and advantages of this process. Then, the mechanism of this finishing process was examined by a plane model experiment. It was clarified that the magnetism and shape of a magnetic particle influence realization possibility of this processing method, and it also influence the finishing characteristics.