Based on the kinematic analysis of the double sided polishing process, the equation of relative velocity (the workpiece to the polishing plate) is established. According to the Preston’s equation, the function of stock removal uniformity is presented. By computer simulations of the machining process, the effects of rotating speed ratios (the carrier revolution speed to plate rotating speed, carrier rotating speed to plate speed) on the stock removal uniformity are discussed in this paper. At last, some experiments have been done for validating the theoretical study of stock removal uniformity. The results show that, the computer simulation can estimate and conduct the experiment result in double-sided polishing process.