The size of the photo mask and mother glass used in liquid crystal display production has increased yearly. Large rectangular glass plates are difficult to planarize using rotary-type polishing machines. We have developed a rotary-type polishing machine with tool path control that is optimized by polishing simulation for a rectangular wafer. The present paper describes the planarization of a rectangular plate by simulation. The influence of tool size and the aspect ratio of the rectangular plate on the flatness are clarified. For a square plate, the flatness obtained under optimized oscillation speed is less than a quarter of that obtained under uniform oscillation speed. For rectangular plates with aspect ratios of 1:1.25 and 1:1.5, planarization using a tool having a diameter equal to half the diagonal length of the plate is shown to be difficult because the stock removal distributions in diagonal and short side of the workpiece become the different shape.