The implantation of stents and instruments with capillary action demands super-finished internal surfaces of the manufactured product. Elasto-abrasives magneto-spiral finishing (EAMSF) is the attempt made in this paper to enhance finishing productivity by incorporating the abrasive flow in spiral motion due to the presence of the magnetic field. Here, novel impregnated elasto-magnetic abrasive particles (IMPs) are used in a magnetic field-assisted environment to polish the inner walls of the workpiece. In EAMSF, magnetic force provides excess finishing pressure to the abrasives. In contrast, the high-impact polystyrene (HIPS) elasticity absorbs the extra force of the IMPs on the finishing surface. An Indigenous mathematical relation considering the physics of this superfinishing process indicating material removal shows a close resemblance to the experimental results with an error percentage of 1.03 has been developed. The results of the experimentation reveal that 50% concentration of abrasives and a magnetic field density of 18mT yield a superior surface finish with a Ra value equal to 0.053 µm and maximum material removal of 6.9 mg, while in the absence of a magnetic field, excellent surface finish with a Ra = 0.266 µm and maximum material removal of 5.4 mg is achieved. In the presence of magnetic field density, significant enhancement of material removal, surface finish, and burr removal is observed. Finishing the surface at 50% abrasive concentration with a magnetic field represents regular finishing, and the trench marks on the original surface are removed after finishing.