Drilling is the most widely used process for producing holes through the manufacturing parts. Drilling, as well as other machining processes, produce undesired raised material on both entrance and exit edges. The raised material caused by plastic flow is defined as burr, which is necessary to be removed for critical and precise part. In this work, magnetic abrasive deburring (MAD) was used to investigate the deburring performance of stainless steel. Firstly preliminary simulations were carried out by Maxwell software to determine appropriate MAD tool. Then, influence of MAD variables such as height of gap, mesh number and rotational speed were studied on burr height variation. Results indicated that mesh number of abrasive particles has the dominate effect in burr removal of stainless steel plate by this process.