The quality of injection moulded polymer optic parts depends on the surface finish of the respective mould. The aim of this research is to predict the material removal that occurs during the polishing process and hence control the surface finish of steel moulds. Eight to fourteen parameters affect the material removal during the polishing process. A finite element simulation model, based on abrasive wear theory, is developed to predict the removal of material and thus the final surface topology. This simulation model will eliminate the iterative trial and error polishing, thus facilitating fast and accurate mould production.