As the level of Si-wafer surface directly affects device line-width capability, process latitude, yield, and throughput in fabrication of microchips, it needs to have ultra precision surface and flatness. Polishing is one of the important processing having influence on the surface roughness in manufacturing of Si-wafers. The surface roughness in wafer polishing is mainly affected by the many process parameters. For decreasing the surface roughness, the control of polishing parameters is very important. In this paper, the optimum condition selection of ultra precision wafer polishing and the effect of polishing parameters on the surface roughness were evaluated by the statistical analysis of the process parameters.