<p>As an advanced precision machining process, magnetic abrasive finishing (MAF) technology can be applied to grind complex workpieces. However, it is not conducive to formulate an appropriate processing that MAF processing on tubular workpiece has a severe lack of a well-defined material removal rate model. In order to solve this problem, the contact form between the magnetic abrasive and the workpiece surface was simplified, and the force analysis of the magnetic abrasive in the magnetic field was performed. Furthermore, an ideal predictive model on material removal rate was proposed, which was based on both the quantity of active abrasives in the processing area and the depth at which magnetic abrasive was pressed into the workpiece. The correction factor 'k' was determined based on the comparison and analysis of experimental results and theoretical predictions. What is more, the accuracy of the revised model on material removal rate was confirmed. The surface roughness of the workpiece was reduced from 0.213 to 0.058 μm after undergoing 19 cycles of processing under the conditions of spindle speed of 104.7 rad/s, abrasive mass of 3.5 g, processing distance of 2 mm, and a feed rate of 3 mm/s. The material removal rate was 0.140 μm/min, which exhibits an absolute error of 7.675% in comparison to the predicted value of 0.152 μm/min. The results indicate that the model can meet the prediction requirements of material removal rate in the MAF process, and MAF technology can effectively achieve finishing on the inner surface of the tube.</p>