The effect of the shape of powder particles, their size, and the degree of irregularity on the characteristics of the actual contact of a magnetic-abrasive tool (MAT) with the surface of articles being machined is studied. It was established that the relative area of the actual powder contact with the surface is 4–10%. A model representation of an MAT is suggested in the form of tetrahedral quasistable formations and the features of powder tool formation within annular gaps in the form of quasistable volumes are described.