Magnetic Abrasive Finishing (MAF) is one of the advanced finishing processes, which produces a high level of surface quality and is primarily controlled by a magnetic field. In this book, an attempt has been made to estimate and simulate the influence of the magnetic abrasive finishing (MAF) parameters on the Material Removal Rate (MRR) and surface roughness (Ra) of a solid shaft duraluminum (2024) workpiece with 6mm diameter using Artificial Neural Network (ANN) model. The relationship between the input parameters with MRR and Ra has been achieved by using the regression model. This work includes the classification of MAF system, manufacturing of MAF machine and the magnetic poles, and preparing of a ferromagnetic abrasive powder by mixing the iron oxide with industrial diamond powder. A series of experimental tests have been done to generate Input/output data sets that have been used in ANN.