In recent years, developments in the semiconductor and electronic industries have brought a rapid increase in the use of large size silicon wafer. For further improvement of the ultra precision surface and flatness of Si wafer necessary to high density ULSI, it is known that polishing is very important. However, most of these investigation was experiment less than 300mm diameter. Polishing is one of the important methods in manufacturing of Si wafers and in thinning of completed device wafers. This study reports the machining variables that has major influence on the characteristic of wafer polishing. It was adapted to polishing pressure, machining speed, and the slurry mix ratio, the optimum condition is selected by ultra precision wafer polishing using load cell and infrared temperature sensor. The optimum machining condition is selected a result data that use a pressure and table speed data. By using optimum condition, it achieves a ultra precision mirror like surface.