In order to obtain excellent flatness and surface roughness of glass substrate disk, uniform distribution of abrasives should be important for uniform polishing. We introduced coated-type magnetic abrasives and magnetic field to a lapping for the improvement of surface roughness and removal rate. Polishing properties with the conventional diamond abrasives and the coated-type magnetic abrasives were compared. As a result, the coated-type magnetic abrasives showed small surface roughness and large removal rate by applying magnetic field. And it also was shown that coated-type magnetic abrasives could save the more amount of polishing liquid under the same removal rate than the conventional diamond abrasives can.