The use of magnetic field in the control of manufacturing processes has become prime interest in the last few decades. In magneto rheological abrasive flow finishing process, magnetic force plays a significant role in finishing the surface of work pieces. In the present work, experimental study was carried to investigate the working ranges and to determine the effect of process parameters on the surface of mild steel material. Four independent parameters were studied such as time, voltage, current and rotating speed of tool along with two different abrasive powders on the performance measures like surface roughness in the process. A rotating coil electromagnet was designed and implemented to use with plane surfaces. So, in order to establish the process, the experimental set up was developed on which various trials have been conducted by considering the various shape of the tools and electromagnets also varying the A.C. supply for assessing the performance of MRAFF process. The measurement of the final surface roughness was taken with the help of contact type Model- Surtornic-25, Taylor Hobson make Mechanical Profiler. It was observed that the surface roughness decreases with increasing the percentage of polishing abrasives up to certain limit thereafter it starts decreasing. The relative increase depends upon the amount and type of abrasives used. Hence the improvement in surface roughness is considered as an outcome of the process.