The work aims to carry out the rotating ultrasonic magnetic abrasive grinding test for nickel base superalloy and analyze the influence of the spindle speed, the ultrasonic frequency, the ultrasonic amplitude and the interaction of the particle size on the work-piece surface by the response surface method. On the basis of magnetic grinding, the rotating ultrasonic high frequency axial mechanical vibration was added and the surface of the work-piece was impacted vertically by the magnetic abrasive particles. The grinding pressure and the rolling motion of the magnetic abrasive particles were increased to complete the rotational ultrasonic assisted magnetic grinding and obtain the surface roughness and the residual stress of the surface. The response surface method was used to analyze the influence of the interaction among the spindle speed, the particle size of magnetic abrasive particles and the ultrasonic frequency on the test and fit the optimum parameters. In the test conditions, the combination of the spindle speed at 1000 r/min, the magnetic abrasive particle size of 250 μm, the ultrasonic frequency of 19 kHz and the ultrasonic amplitude of 19 μm was the best and accorded with the results after the optimized by response surface method. According to the optimized parameters, after 40 min grinding, the roughness of the workpiece surface before and after the processing was measured by the roughness measuring instrument and decreased from the Ra 3.2 μm to Ra 0.072 μm. The surface roughness of the workpiece was uniform and the surface quality was good. The residual tensile stress of +51 MPa inside the workpiece changed to the residual compressive stress of -121 MPa. The surface uniformity of the work-piece is improved after the rotating ultrasonic assisted magnetic grinding. The defects of the pits, convex and micro cracks on the surface of the original work-piece are completely removed. The quality of the morphology and surface of the work-piece is better, the machining efficiency is higher and the good state of the work-piece is obtained.