The final polishing process is based on slurry, pad, conditioner, equipment. Therefore, the concept of wafer final polishing is also necessary for repeatability of results between polished wafers. In this study, the machining conditions have a pressure, table speed, machining time and slurry ratio. This research investigated the surface characteristics that apply variable machining conditions and response surface methodology was used to obtain more flexible and optimumal condition base on Taguchi method. On the base of estimated response surface curvature from the equation and results of Taguchi method, combined design of experiment was considered to lead to optimumal condition. Finally, polished wafer was obtained mirror like surface.