An internal finishing system for rectangular tube is simulated mathematically. The finishing pressure on the workpiece is produced by applying a magnetic field to the air-gap between the finishing tool and the magnetic poles, and the tool driving force by moving the magnetic pole. The finishing process is controllable because the finishing pressure is controlled by the input current to the winding coil of the electromagnet and the tool driving force by the movement of the magnetic pole. Thus, the finishing force and the tool driving force are simulated from the simplified magnetic circuit model for the finishing system. From the simulation some important aspects of the internal finishing process of a rectangular tube are considered.