Single side final polishing is a very important role to stabilize a wafer finally before the device process on the wafer is executed. In this study, the machining variables, such as pressure, machining time, and the velocity of pad table were adopted. These parameters have the major influence on the characteristics of wafer polishing. We investigated the surface roughness changing these variables to find the optimal polishing condition. Pad, slurry, slurry quantity, and oscillation distance were set to the fixed variables. In order to reduce defects and find a stable machining condition, a hall sensor was used on the polishing process. AE sensor was attached to the polishing machine to verify optimal condition. Applying data analysis of the sensor signal, experiments were performed. We can get better surface roughness from loading the quasi static force and improving wafer-holding method.