The functional materials such as sapphire, silicon wafer etc. are processed efficiently with ultra-smooth surface for the demand of the rapid development of the IC industry. The precise double sided polishing process is one of the main methods of getting the ultra-smooth surface for these materials. This paper introduces the structure and characteristic of the precise double sided polishing machine with a precise pressure control system equipped a new type electro-pneumatic digital servo valve. The works, such as machine design, development of the control system and optimization of process parameters etc. are carried out to meet the requirement of the precise double sided polishing machining process. This equipment has the characteristic of high machining precision and precise control capability, so it can be applied to the ultra-precise machining of the ultra-thin sapphire, silicon wafers etc.