The effects of abrasive particle size and tool surface roughness on tool and work wears of a polishing process were investigated. It was aimed to obtain a polishing condition that could result in a high work wear while the tool wear was low. An analytical study was first done to examine how the various operating conditions affected the wear rates of tool and work. It was done from a wear model developed by Su and Horng [1]. This model was further extended in the study to allow the wear rate analysis for an abrasive particle with ellipsoid shape. It was shown that an enhancement of abrasive particle size or tool surface roughness would increase the work wear while decrease the tool wear. Several sets of experiments were conducted to confirm the predictions of analytical study. It was shown that the experimental trends were the same as the analytical ones. Finally, the possible causes of observed phenomena and the limitations of the study were discussed.