“…Magnetic abrasive finishing, which utilizes magnetic force, is one of the most promising processes for the internal finishing of the capillary tubes, and it can achieve highly finished surfaces that conventional techniques never achieve [1,2,3,4]. Although previous research efforts have reported the development of several new magnetic abrasives [5,6,7,8,9,10,11], only iron-based composite powders containing alumina, which are produced by crushing a composite ingot obtained by thermite process of iron oxide and aluminium, are commercially used for internal finishing of capillary tubes at present. The conventional iron-based composite powders containing alumina has irregular shapes with sharp edges and a mean particle size of 80 µm.…”