It is important to obtain the optimal condition in wafer polishing processing. Polishing is one of the most important methods in manufacturing of Si wafers and in thinning of completed device wafer. This study will report the evaluation on abrasion of wafer according to processing time; machining speed and pressure which have the major influence on the abrasion of Si wafer polishing, for this, this study design the head unit and analysis head unit. After that, this study applies to experiment. The evaluation of abrasion according to processing condition is selected to use result data that measure a pressure, machining speed, and the processing time. This result is appeared by machining condition. Through that, the study can evaluate the abrasion characteristic of wafer in machining.