The main aim of this study was to suggest rotating electro-magnetic finishing(REMF) which had the capability to yield ultra-fine finished surface in micro-meter level with high productivity in a short time. The performance of the REMF process was primarily dependent upon magnetic and impact energy by the physical properties of a particle, particle velocity, and impact angle. Therefore, in this study, numerical simulations were conducted by explicit dynamic analysis to verify the effect of both single and multiple abrasive media impact characteristics on a deburring area of the machined surface. Based on the observed results and Pareto analysis, it was found that the overall weight of the particles was the most significantly affected for burr reduction, and deburring area was proportional to the increasing impact angle as well. In addition, to estimate the relationship between process factors and output variable and determine the optimum condition for burr reduction, a second-order polynomial model was developed by adopting a response surface methodology. As a result, the predictive model agreed with numerical analyzed results with 84.4% of the accuracy rate. The optimized deburring area was 2.27mm2 at 1,800rpm of rotational velocity, 0.7mm of particle diameter, and 2.0kg of total particle weight. It was founded to be similar to the maximum deburring area, about 2.37mm2, obtained from the simulations at the same condition.