This research aimed to design and develop a polishing system for precision polishing cylindrical specimen to nanometer surface finish. An experimental polishing system was built in the present study to polish nickel plated specimens with various polishing compounds. The polished specimens were subsequently examined by Alfa-step, OM and SEM for surface finish, morphology and microscopic analysis respectively. The obtained surface condition and material removal rate were correlated to the polishing parameters such as rotation speed, abrasive concentration, and abrasive grit size for the improvement of the polishing effect. Cylinders of 5mm in diameter, 50mm in length were successfully polished to a surface roughness better than 2nm Ra in several hours without damaging the roundness and cylindricalness using abrasive of 0.3μm, 10,000rpm polishing speed and 0.5mm gap distance between polisher and the specimen. A semi-empirical model of polishing was also developed in the study for predicting the materials removal rate.