Finishing is the final operation during manufacturing process of a component. It is time consuming, difficult, and usually a costly operation. Finishing cost can be as high as 15 % of the total production cost. Magnetic Abrasive Finishing (MAF) is an advanced finishing process in which a mixture of non-ferromagnetic abrasive particles and ferromagnetic carbonyl iron particles (CIPs) is used to do finishing operation with the aid of magnetic force. The iron particles form a flexible chain matrix in which the abrasive particles are trapped in between or within the chains. This is called flexible magnetic abrasive brush (FMAB), which when given a relative motion against a (metal/non-metal) surface, it finishes the surface. The present work deals with the effect of the process parameters such as applied magnetic field, concentration of abrasive particles and iron particles in FMAB, and rotational speed of magnet on the finishing forces that are generated during vertical MAF of ferromagnetic (EN-8) and nonferromagnetic material (brass) flat workpieces. Empirical models for force prediction have been developed based on the experimental results. Effect of the applied magnetic field is seen to have the most significant contribution among all the input parameters. Percentage of oil in FMAB is not a significant factor for normal force, but it is a significant factor to the tangential force. The tangential force increases up to 3 % of oil content in FMAB, and it starts decreasing in the range of 3 to 5 % oil content.