Magnetic abrasive finishing can be classified as a non-traditional super finishing method for finishing surfaces with different shapes and working materials like flat plates, shafts, bearings parts, screws, tubes and many other mechanical parts that need good surface finishing properties. MAF is effective in polishing, cleaning, deburring and burnishing metal parts. The most important parameter affecting the performance of this method, such as surface roughness, is the magnetic force. The magnetic force is obtained from a permanent Magnet or a DC magnet. In this article, the magnetic field strength, magnetic flux density and magnetic force in different states are studied using simulation with some finite element method software (Maxwell). The shapes of magnets, various sizes and the material of fixture are studied. The magnetic properties of the material of the work piece are simulated too. To verify the simulation results, the situation is also measured by a Gauss meter. The intensity of the magnetic field required for the micro chipping is obtained for different geometric shapes and various materials of work piece in the magnetic abrasive finishing process. The results show that increasing the distance from the magnet surface results in a decrease in the magnetic flux density and significance of the edge phenomenon effect. The effect of work piece material, work piece fixture material, and the interaction of them were is shown to be significant on magnetic flux density. To concentrate the magnetic abrasive powder in the polishing process of non-ferromagnetic parts, the ferromagnetic fixture for these parts can be provided.