1：Experimental Design and Method Selection:

The study uses a coupled SPH/FEM algorithm to simulate the MAF process, with experimental validation. The methodology includes magnetic flux density analysis using Ansoft Maxwell, and simulations with LS-DYNA software for contact and material modeling.

2：Sample Selection and Data Sources:

A 3-inch-diameter circular silicon wafer is used as the workpiece. Magnetic abrasive particles (MAPs) are prepared by sintering a mixture of Al2O3 abrasives, iron powders, and glass powder, then crushing and sieving.

3：List of Experimental Equipment and Materials:

Equipment includes an MAF experimental setup with permanent magnets, a motor, vacuum pump, AFM for surface inspection, SEM for particle imaging, and software like Ansoft Maxwell and LS-DYNA. Materials include silicon wafers, Al2O3 abrasives (1.0 μm), iron powders, and glass powder.

4：0 μm), iron powders, and glass powder. Experimental Procedures and Operational Workflow:

4. Experimental Procedures and Operational Workflow: Experiments are conducted with varying machining gaps (1, 1.5, 2, 2.5 mm) and rotational speeds (800, 1250, 1500, 2000 rpm). Each test is repeated four times. Surface roughness and material removal are measured before and after polishing using AFM.

5：5, 2, 5 mm) and rotational speeds (800, 1250, 1500, 2000 rpm). Each test is repeated four times. Surface roughness and material removal are measured before and after polishing using AFM. Data Analysis Methods:

5. Data Analysis Methods: Data is analyzed to calculate percentage change in surface roughness (%?Ra) and material removal (MR). Statistical methods are implied through averaging of repeated experiments, and simulation results are compared with experimental data.