A great deal of attention in manufacturing engineering has been focused on finishing operations of hard and brittle materials in recent years. This paper reports an experimental work on the analysis of surface roughness and material removal using design of experiment (DOE) method in magnetic abrasive finishing, (MAF) of flat surfaces. Change in surface roughness and material removal were found to increase with an increase in weight percentage of abrasive particles in magnetic abrasive brush, lubricant volume and decrease in working gap. Also, any decrease in the relative size of the abrasive particles vis-a-vis the iron particles would result into an increase of the surface roughness and decrease in material removal. It was observed that the work piece hardness had no considerable effect on the process results. The optimum parameter levels which lead into the best surface finish and highest material removal were also derived from these experimentations. Optimum levels included weight percentage of abrasive particles of 40%, Lubricant volume of 1 ml, working gap of 3 mm, relative size of abrasive particles vis-a-vis the iron particles of 0.22, and work piece hardness of 82-87 HBN. Disk type test pieces were selected from Al 7075 and their two side surfaces were under experiments. Experiments were made using a milling machine spindle as magnetic pole holder, and its table as fixture holder for work pieces.