This thesis is to develop a novel polishing tool system fitted for convex and concave symmetrical surface of combined surface. There are two design goals in this system. First, this system can be used to polish a concave or convex cone surface with various dimensions and angle cones by adjusting its geometric feature of structure. Second, this polishing tool is expected to have high life expectancy in real applications. Because of the advantages, an efficiency and controllable polishing system would be developed.An inference process, based on a top-down planning strategy, was used to obtain the concept design of polishing tool. There are two major parts in the structure of polishing tool system. The first one is its elastic structure. Both its geometric configuration and loading applied at work are adjustable. The second one is the polishing tool of cylindrical shape. With this specific geometric feature, the effect of tool wear on polishing rate is minimized. The finite element method was adopted to analyze the deformation characteristics of the elastic structure. Accordingly, an optimal design about the shape and dimension of elastic structure was determined. The experimental study showed that the developed polishing system had the property of high repeatability in machining rate. It was also demonstrated that the machining rate of system was insensitive to the tool wear during the polishing process. This advantage may allow this system to gain significant benefit in reducing the need of tool replacement. Finally, it was shown that the experimental trends of machining rate due to the change of applied load or polishing speed followed that of cylindrical polishing system. Both of them can be properly predicted based on the lubricating theories.