We proposed a new type of finishing with fluid. It was utilized of non-attachment the finishing surface to the finished surface of a material under a steady magnetic field. We used the fluid as an intelligent fluid which reacts upon the magnetic field, MCF (magnetic compound fluid). We can deal with larger clearance between the finishing surface and the finished surface by utilizing the MCF than magnetic fluid (MF) and magneto-rheological fluid (MRF). Not only without polishing pad but also with buffer material in the fluid, we can obtain nano-finishing surface.