研究期間：10208~10307;With the trend toward manufacturing precision and complication on the compactness and the surface quality of products, the popularity of micro-polishing and electrical discharge machining turns higher, but at the same time, the removing of the cutting marks and burrs left out of complex surface as well as fine holes after polishing process becomes a must if the quality of the products is required. However, based on the literature reviewed, some constraints were yet overcome on the development of the flowing abrasive technology. Factoring the constraints into consideration, this study aimed to develop novel magneto-elastic abrasives and apply them to the spiral polishing mechanism, expecting to effectively remove the burrs and the metamorphic layer on the workpiece surface created in the polishing process, and thus avoiding the residual stress on it. Therefore, the surface roughness was improved and the purpose of precision polishing was achieved. The development of this new precision polishing technology is scheduled to be realized in three years, and the discussion will be generally divided into three aspects: 1. Discussing the influence the processing parameters have on spiral polishing mechanism in terms of Taguchi Method. 2. Combining the use of magnetic polymer particles and SiC abrasives in the inner bores polishing process. 3. Establishing magnetic assisted spiral polishing mechanism by means of novel magneto-elastic abrasives to improve the surface quality of inner bores. The results of the present study provided a low cost and effective polishing method for improving the surface quality of geometric workpieces in the hope of offering constructive suggestion to academic research, mechanical and production industry.