For the development of a ultra-precision CNC polishing system including on-machine measurement system, we study a corrective polishing algorithm. We calculated unit removal profiles for various flat type polishing tools and polishing tool positions. Using these results we simulate the corrective polishing process based on dwell time control. We calculate dwell time distributions and residual error of the polishing simulation method and the FFT calculation method. We test corrective polishing algorithm with an optical glass. The target removal shape is a sine wave that has amplitude 0.3 micro meters. We find this polishing process has a machining resolution of nanometer order and is effective for sub-micrometer order machining. This result will be used for the software development of the CNC polishing system.