Since only uni-direction motion is produced by traditional abrasive flow machining (AFM), so the polishing effects of the inner hole is not easy to achieve uniform roughness of the whole surface after polishing. Therefore, in this study, a rotating device with a DC servo motor was set up in the AFM to increase the tangential forces on the machining surface, and therefore, improve the uniform surface roughness and polishing efficiency. The rotating device was designed by a group of transmission gear set and a DC servo motor to create a rotational finishing path for the abrasive medium. The rotational motion of an abrasive can create different tangential forces on the working surface, inducing a more complex polishing path than that of traditional AFM. In addition to rotational speed, a servo motor can also change rotation directions in one working process, causing an abrasive medium to create many irregular finishing paths in the AFM. The experimental results showed that the surface roughness of the workpiece was significantly decreased with an increase in the rotational speed. Additionally, the results also showed that the surface roughness (SR) of the inner hole decreased from 0.61 μm Ra to 0.082 μm Ra after 20 machining cycles, the surface roughness improvement rate reached 87% at 15 rpm rotational speed, by applying a 1.5:1 silicone gel/abrasive concentration ratio and #60 abrasive mesh in the experiments. This study created excellent polishing efficiency by using a servo rotational device with AFM to produce good surface quality.