The invention provides a part polishing magnetic fixture capable of realizing spatial rotation, comprising an upper part, an intermediate part and a lower part, wherein the upper part is composed of switching magnets and a flat pallet; the intermediate part is composed of a left vertical board, a right vertical board, a rotating shaft, a positioning taper pin, a screw cap, a spring and a thread block; and the lower part is composed of a baseplate, a guide ring and a fixed platform. When multiple switching magnets absorb parts, and a worker wants to adjust the positions of the parts to be position angles suitable for working, the adjustment of the parts in any spatial angle can be realized by only rotating the rotating shaft and the baseplate, after being rotated to a proper position, the rotating shaft is positioned by the positioning taper pin, and is locked by an inner hexagon screw c, and after being rotated to a proper position, the baseplate is positioned and locked by an inner hexagon screw e. The part polishing fixture is suitable for polishing parts of various shapes, and is especially applicable to the electrochemical polishing process.