As per the present scenario of industry there is big requirement of finishing operations to finish external surfaces which includes micro or mini channels. Micro channels have several industrial applications, especially in areas such as microelectomechanical systems, electronic cooling, biomedical engineering, biochemistry and electophoretic applications. However, the fabrication of microchannels with non conventional machining operations, especially using mechanical process surface get distorted. In order to finish the distorted surfaces of micro channels, abrasive flow machining is very effective. This work is motivated by this fact.