In order to explore the dynamic behavior of magnetic abrasive particles in the magnetic abrasive finishing, discrete element simulation of the magnetic abrasive finishing was carried out, and the movement of magnetic abrasive particles and the grinding force as a function of the rotational speed of the pipe and the change of the machining gap will be analyzed. The accuracy of magnetic field force model development and the feasibility of particle kinematic behavior visualization are verified through single abrasive ball motion and magnetic particle grinding verification experiments. The results show that the magnetic abrasive particles move to the outside of the machining area under the action of centrifugal force with the increase of the rotational speed of the pipe, and the critical speed of being thrown away becomes smaller with the increase of the machining gap. When the rotational speed of the pipe was increased from 400 r/min to 1000 r/min, the grinding force decreased by 5.4 μN and 2.3 μN when the machining gap was 2 mm and 4 mm, and the material removal efficiency increased with the increase of rotational speed. When the machining gap was 6 mm, the grinding force decreased little, and the material removal efficiency decreased after the rotation speed was 650 r/min. Through experimental verification, the change trend of material removal with the speed of pipe fittings and machining gap is consistent with the simulation results.