The even material removal in the contacting area between the surfaces of polisher and the samples being finished is important for the surface contour of the samples after polishing. This paper analyzes the differences of material removal of different positions on the sample surfaces theoretically as a function of rotating ratio of sample holder and main spindle

eccentric distance and rotating velocity. The edge effect when part of the sample surfaces do not keep in contact with the polisher continuously is discussed. The simulation shows that even material removal can be achieved while the rotating ratio is 1

and every position of sample surfaces keep touching the polisher during polishing.