In the existing robot programming methods, off-line method because important role of programming because of improvement of hardware and softeare of PC. The purpose of this study is to develop practical robot programming system for polishing task using PC. In the first place, we have investigated the existing robot programming systems, and derived the requirement of this programming system from the existing systems. And we have decied the structure of this system. After that, we have developed this system. Using Windows software, this programming system has man/machine interface function. Therefore users can use easily and quickly.