This thesis is aimed to apply cylindrical polishing system to a large flat workpiece (ex:wafer) to obtain high degree of planarization, low surface roughness and no crack layer. First, a mathematical model is presented which describes the axially symmetric form error compensation by cylindrical polishing process. The dwelling time-distribution of tool and the machining depth distribution are solved using the methods of simultaneous equations and least square error with non-negativity constraints. Then, using the simulation analysis and experimental method to examine the machining rate distribution effects on machining precision and the dwelling time-distribution of the tool when the workpiece is machining by cylindrical tool. The examined effects will include machining length effect, boundary effect and inclined effect. Under the range of the machining precision required, the approach to smooth the dwelling time-distribution of tool that will benefit layer-by-layer removing strategy. After these analyses, an adequacy dwelling time-distribution of the tool can be designed according to the workpiece form error. In addition, the relative between the machining probability due to the an-isotropic polishing property and surface roughness will be discussed. The contents of this thesis include three parts. First, a mathematical model is presented which describes the axially symmetric form error compensation by cylindrical polishing process. And, the polishing angles and polishing probability of the an-isotropic polishing property will be identified according to the mathematical model. Second, the design of dwelling time-distribution of tool and the analysis of the geometric effects will be discussed by computer simulation. Third, the experimental results will show the suitable of the machining strategy and compare the machining effects with the simulated results. And, the planarization of the workpiece that has axially symmetric form error will be done.