Abstract: In many industries smooth surfaces got increasing importance, such as food or medical, chemical, etc. The mechanical treatment of surfaces (grinding and polishing) does not fulfill desired specifications, in some of the industries. Polishing work pieces continuously in a stretch is the main purpose of developing the polishing machine. It is usually done to further improve the looks by generating good surface finish, prevent contamination of work pieces, create a reflective surface , remove oxidation or prevent corrosion. Grit size of the abrasive particle affects the surface finish. That’s why polishing is a multistage process and it starts with a grit size which is rough in nature and every subsequent stage of the polishing tends to use a higher grit abrasive having a finer nature until the surface to obtained which is intended. Imperfections such as pits, lines, nicks and scratches from the workpiece using the rough grit size and finer lines that are not visible to the eyes are leaved by finer abrasives. In order to improve the surface finish polishing is mainly done on the face of the components. So it is needed to study the different components use to develop the polishing machine. In this paper, we studied the different components of polishing machine/unit.Keywords: Polishing Machine, Components, Electro, Polishing Unit, Sprocket.