CMP (Chemical-Mechanical Polishing) is a process in which both chemical and mechanical mechanisms act simultaneously to produce the planarized wafer. CMP process is an extensive usage and continuing high growth rates in the semiconductor industry. The understanding of the process, however, is much slower. The nature of material removal from the wafer is still undefined and ambiguous. Material removal rate according to the slurry flow rate is also undefined and ambiguous. Thus, in this study, the basic mechanism of material removal rate as slurry flow rate is defined in terms of energy supply and energy loss.