A new finishing process-magnetic electrolytic abrasive polishing (MEAP)-combining Lorentz' force effect in the traditional electrolytic finishing process, was developed to realize the high efficiency as well as high surface quality of finishing. The paper describes the theoretical basis behind the modification of electrolytic ion motion caused by the magnetic field. The effect of the magnetic field on the electrolytic process was discussed and analyzed from the result of the model test. (C) 1997 Published by Elsevier Science Ltd.