This paper deals with a novel polishing technology using polymer particles. It has been proposed and developed by the authors for the purpose of solving the problems associated with polishing pads such as pad deterioration, process inconsistency and poor accuracy. Single side polishing of silicon wafers and double side polishing of quartz crystal square wafers were performed to clarify the basic characteristics of the technology. The results showed that appropriate combination of tool plate with polymer particles could greatly improve polishing characteristics. In particular, the edge profiles can be controlled to have desirable shape as well as amplitudes.