The problems existed in the deburring process of a drill processing hole on the inner surface of a pipe. This research examined experimentally the deburring of a drill processing hole on the inner surface of a SUS304 stainless steel tube by using "Magnetic Field Assisted Machining Process used the magnetic machining jig". A processing unit and magnetic machining jig was made, the processing unit was set on the lathe machine. In this study, deburring experiment performed for a drill processing hole of 3mm in diameter. The results showed that the burr enables was removed by using this deburring process, and the height of burr was able to be decreased from 165μm to 1μm.