Despite the increasing need of nanometer-scale accuracy in abrasive machining using ultrasmall particles such as abrasive jet and chemical mechanical polishing(CMP), the process mechanism is still unknown. Based on the background, research on the effects of various process parameters on the machined surface at abrasive machining was motivated and performed by using finite element analysis where the effect of slurry fluid flow involved. The effect of particle shape on the machined surface during particle-surface collision was discussed in this paper. The results from FEA simulation revealed that any damage or defect generation on machined surface by the impact may occur only if the particle has enough impact energy. Therefore, it could be concluded that generation of the defects and damage on the wafer surface after CMP process was mainly due to direct contact of the 3 bodies, i.e., pad-particle-wafer.