The study mainly explores the fabrication mechanism for fabricating sapphire wafer substrate, by using chemical mechanical polishing (CMP) method. A slurry containing the abrasive particles of $SiO_2$ is used to contact with the sapphire substrate polish and to produce chemical reaction for removal of sapphire wafer substrate when CMP method is used. The study observes the changes of the removal amount of sapphire wafer substrate when the pattern-free polishing pad and hole-pattern polishing pad are used under different down forces, polishing velocities, abrasive particle sizes and slurry concentrations. Employing regression analysis theory, the study makes improvement of the equation of material removal rate (MRR) to be the material removal height per 30 minutes (MRRh), and develops a compensation parameter $C_{rv}$ of the error caused by the volume concentration of slurry. The results of experimental analysis show that under a certain down force, if the polishing velocity is greater, the material removal amount will be greater. Generally speaking, the material removal amount of hole-pattern polishing pad is greater than that of pattern-free polishing pad. As to the relationship between abrasive particle size and slurry concentration, when particle size is smaller, the volume concentration of slurry will be higher, and the number of abrasives for polishing wafer will be greater. As a result, a better material removal depth can be acquired. Through the above analytical results, considerable help is offered to the polishing of sapphire wafer.