The phenomenon that the particle or the bubble is captured at nodes of standing wave by sound wave is widely known. Recently the phenomenon is theoretically clarified, and acoustic levitation technology is being established. If the acoustic levitation technology can be applied to the abrasive machining for control of the abrasive movement, an indispensable rotational and liner movement mechanism for the traditional abrasive machining become unnecessary, and the complicated machining in access, for example; the internal finishing of a tube, is able to be realized. In this study, we aim to proposal of a new method the abrasives with acoustic levitation, and develop a new polishing process that excludes machine movement mechanisms of driving. I In this paper, the equation and condition of acoustic levitation is derived and the twin transducer machine is developed.