In order to clarify the polishing mechanism of MAGIC polishing, removal volume, surface roughness and friction were investigated. Removal rate of MAGIC polishing is the same as the polishing with free abrasives. But surface roughness with MAGIC is about one tenth of that with free abrasives. Friction coefficient with MAGIC is in the range between those of free abrasives and fixed abrasives. On the basis of these results, polishing mechanism was considered as scratching of free and fixed abrasives in MAGIC pad.