The work aims to explore possibility of ultrasonic magnetic particle composite grinding on inner surface tube of quartz glass tube, and analyze effects of presence of auxiliary magnetic pole and abrasive particles of different particle size on inner surface. Auxiliary magnetic pole was supplied on inner surface of quartz glass tube and ultrasonic magnetic particle composite grinding device was assisted to speed up rolling of abrasive particles, and improve polishing quality and efficiency. Ultrasonic magnetic particle composite grinding device and abrasive particles of 150 μm, 250 μm and 350 μm size were selected for grinding experiment. After 40 min grinding, surface roughness of 150 μm abrasive particle decreased from 4.4 μm to 1.2 μm, that of 250 μm abrasive particle decreased to 0.2 μm, and that of 350 μm abrasive particle decreased to 0.6 μm. Compared with traditional magnetic particle grinding device and ultrasonic magnetic particle composite grinding device, provided that abrasive particle size was maintained at 250 μm, after 40 min grinding, surface roughness of quartz glass tube decreased from 4.4 μm to 2.8 μm when no auxiliary pole was supplied to the traditional magnetic abrasive grinding device; the value decreased from 4.4 μm to 1.1 μm when auxiliary pole was supplied to the traditional magnetic abrasive device; the value decreased from 4.4 μm to 0.2 μm when auxiliary pole was supplied to ultrasonic magnetic particle composite grinding device. Surface roughness is decreased as auxiliary magnetic pole is supplied on inner surface of quartz glass tube, that of inner surface further decreases as ultrasonic magnetic particle grinding device is used, and best effects can be achieved by using 250 μm abrasive particles. After processing, inner surface machining uniformity of workpiece is greatly improved, and original defects and original wave crests are basically removed.