Compared with the traditional chemical mechanical polishing (CMP) technique, the precision atomization ultra-polishing (PAUP) technology has the advantages of friendly environmental and damage-free. This paper established a novel PAUP tester based on the atmospheric pressure theory, and explored the possibility of PAUP technique. Furthermore, effects of operated parameters on the material removal rate and surface roughness were investigated in PAUP process. It was found that a material removal rate of 78.302 nm/min was obtained with a surface roughness of 0.015 µm at the optimal parameters. This study provides insight into the development of the novel ultra-polishing methods and its underlying theoretical foundation.