Electrolytic polishing is the anodic dissolution process in the transpassive state. It removes non-metallic inclusions and improves mechanical and corrosion resistance of stainless steel. Electrolytic polishing is normally used to remove a very thin layer of material from the surface of a metal object. An electrolyte of phosphoric acid 50% in vol., sulfuric acid 20% in vol. and distilled water 30% in vol. has been used in this study. In the low current density region, there can be found plateau region and material removal process and leveling process occur successively. In this study, an electrochemical polishing process using pulse current is adopted as a new electrochemical polishing process. In electrochemical machining processes, it has been found that pulse electrochemical processes provide an attractive alternative to the electrochemical processes using continuous current. Hence, this study will discuss the electrochemical polishing processes in low current density region and pulse electrochemical polishing.