In　order　to　better　understand　the　material　removal　mechanism　during　bonnet　polishing　process,　an　experimental　study　on　revealing　how　the　key　parameters　affect　the　material　removal　of　workpiece　from　the　view　of　force　and　friction　is　presented.　Firstly,　we　propose　a　setup　for　the　measurement　of　the　polishing　forces　and　the　calculation　method　for　the　friction　coefficient.　Subsequently,　based　on　series　of　experiments,　the　correlation　of　key　parameters,　polishing　forces/friction　coefficient,　and　material　removal　of　the　workpiece　is　investigated.　It　indicates　that　the　variation　of　the　spot　size　rarely　affects　the　friction　coefficient　but　has　evident　effect　on　the　normal　force,　which　results　in　the　change　of　the　tangential　force　(i.e.,　frictional　force)　and　the　material　removal.　The　increase　of　tool　rotational　speed　slightly　affects　the　normal　force,　but　greatly　reduces　the　friction　coefficient　due　to　the　friction　state,　therefore　decreases　the　tangential　force,　but　the　material　removal　still　grows　because　the　removal　frequency　of　the　polishing　tool　increases　with　a　larger　magnate.　The　tool　inner　pressure　has　little　effect　on　the　polishing　forces,　friction　coefficient,　and　the　material　removal.　The　tool　surface　condition　is　demonstrated　to　have　great　impact　on　both　the　polishing　forces　and　the　friction　coefficient,　therefore　affects　the　material　removal.　Moreover,　it　is　found　that　conditioning　of　the　tool　surface　is　an　effective　way　to　improve　the　tool　removal　characteristic.　Finally,　based　on　the　above　results,　some　suggestions　for　the　optimization　of　the　polishing　process　are　proposed.　All　the　findings　in　this　study　are　important　bases　to　our　future　study.