In the fields of aerospace, precision machinery and energy, there are variable-diameter tubes for many key components. Abrasive flow polishing technology is an effective precision polishing technology for finishing the workpiece with an internal cavity structure. This technology can improve the quality of part finishing, reduce stress concentration, and reduce the surface roughness of the workpiece, and ultimately can improve the performance of the workpiece. In this paper, variable-aperture tube is taken as the research object, and the characteristics of abrasive flow in the multi-physics coupling field are studied by numerical simulation, and the collision removal effect between the abrasive particle and the wall surface is analyzed. We also discussed the control law of the abrasive grain flow processing quality and provided theoretical guidance for abrasive grain flow polishing of this type of part.