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PROBLEM TO BE SOLVED : To provide an aqueous processing liquid without substantially containing boric acid, and used for an abrasive grain-fixed wire saw for cutting a rare earth-based magnet.
SOLUTION : This processing liquid used for the abrasive grain-fixed wire saw for cutting the rare earth-based magnet is provided by containing 30 to 40 mass% water soluble tertiary amine, 5 to 10 mass% water soluble secondary amine, 1 to 5 mass% water insoluble secondary amine, 10 to 25 mass% carboxylic acid and 30 to 40 mass% water, and without substantially containing the boric acid, wherein substituents of the amine, other than hydrogen are each independently one kind selected from a group consisting of a hydroxyalkyl, an alkyl, a cycloalkyl, a cycloalkenyl and an acyl.
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