Abstract: With the industrial development and improvement of mechanical product quality, the demand of part surface quality and accuracy gets more and more high. As some parts of complex shape, can’t be machined by the traditional processing technology, therefore, the magnetic abrasive technique was proposed. The magnetic abrasive particles play an important role in the magnetic abrasive finishing, it use strong magnetic iron particles and abrasive particles mixed together (called magnetic abrasive). The prepared method of magnetic abrasive one of is sintering method, the aim is to change the internal structure of abrasive particles, make the abrasive particles is distributed on the surface of magnetic iron particles, get a kind of magnetic abrasive, which can be magnetized in a magnetic field and improve processing efficiency and surface quality in magnetic abrasive finishing. In this paper, sintering method is used to make iron particles, abrasive particles mixed with some binder, after suppression, drying, sintering, cooling, break up and sieving, analysis surface morphology and composition of the magnetic abrasive particles by scanning electron microscopy, discusses the effect of the abrasive particles size ratio, sintering time, sintering temperature for the finishing performs, the preparation process of the magnetic abrasive has been optimized, work out the standard of preparation of the magnetic abrasive process