In this study, finite element analysis of particle-surface collision using 2-dimensional elements was performed to observe the effects of abrasive size and impact angle. The result of the simulation on the change in abrasive size revealed that larger abrasive particle induced larger contact stress due to force transfer through slurry fluid as the particle moved and pushed the fluid. This observation brought an important finding that the slurry fluid could make the workpiece surface soften and then change the mechanical properties of the surface layer such as elastic modulus and yield strength. As for the impact angle, it was found that the contact stress increased with the angle of impact and jumped up at a specific angle. Such result would be attributed to the complex effects of the impact velocity and angle.