The main purpose of this study is to explore a surface roughness prediction model of Gas-Solid Two-Phase Abrasive Flow Machining. In order to achieve the above purpose, an orthogonal experiment was carried out. Q235 steel as processing material and white corundum with different particle sizes as abrasive particles were used in the experiment. Shape and spindle speed were the main reference factors. The range method and factor trend graph are used to comprehensively analyze the experimental results of different processing stages of the detection point, and the optimal parameter combination of A3B2C1D2 was obtained. According to the experimental results, a multiple linear regression equation was established to predict the surface roughness, and the experimental results were solved and significantly analyzed by software to obtain a highly reliable prediction model. Through experiments, modeling and verification, it is known that the maximum error between the obtained model and the actual value is 0.339 μm and the average error is 0.00844 μm, which can better predict the surface roughness of the gas-solid two-phase flow abrasive pool.