The estimation of surface non-uniformity undervarious machining parameters (such as dressing force,diamond density of dresser, rotational speed of dresser,different machining paths, etc.) is essential to the planarizationprocess. Based on abrasive theory and the deformationanalyses of a polishing pad, this paper develops a model tocalculate material removal in the planarization process andthen calculate non-uniformity by using this model. Theresults reveal that the non-uniformity is in good agreementwith experimental data. Moreover, it was found that thenon-uniformity decreased when the dressing time increased.