Abrasion and final polishing on the exterior surface of the building marbles is one of the most important stage in the stone processing in stone industries. For this purpose, at first abrasives with different composition and roughness are used successively for mechanical treatment of the stone surface, and then, acidic abrasives are used for final polishing of the surface. High quality acidic abrasives which are basically expensive are imported from Italy and Turkey and low quality samples from China. Due to the very large number of stone factories in Iran which use these abrasives, a huge amount of foreign currency is used annually to import them from contries previously mentioned. The aim of this study was manufacturing a type of acidic stone abrasive with the proper quality for final polishing of marble stones. To do this, at first a sample of a high quality Italian acidic stone abrasive named TENAX, which is widely used in stone industries, was characterized by FT-IR, ICP, XRD, XRF, AAS analyses and some other tests to determine the composition and some other properties of this product. The results of analyses indicated that the Italian acidic abrasive consists of: alumina as the abrasive material, a mixture of potassium biaoxalate and oxalic acid as the reactive substance, and cardanol based phenolic resin as the binder. Also, the density and mechanical strength of this foreign product were measured. Then the necessary raw materials which were available in the domestic market were bought to manufacture the samples by dry powder compression method. For this purpose, a double-action pressing mold was designed and built of MO40 alloy due to its hardness. In order to determine the optimal composition of the acidic abrasive, the powder was mixed with various propotions, pressed under a pressure of 110 bar by using a proper lubricating agent to reduce the friction between the particles and the internal surface of the mold. Then the molded sample was cured at temperature of 110 o C for 2 hours and a half. After reaching samples with different combinations that were good in terms of shape and strength, the next step was choosing the best sample in terms of life time and its polishing performance and final stone surface roughness. To this aim, a laboratory stones polishing instrument with rotation rate of 500-550 rpm and abrasion pressure of 2-3 bar was designed and construcred and then, the samples were tested for abrasion on the marble stone. In this set of experiments the effects of combination of the abrasives and water flow rate on the stone surface roughness, outlet water pH, and the abrasive life time were investigated and the results were compared with the performance of the Italian sample. The results showed that the optimized samples consisted of 10 wt% resin, 18 wt% alumina, and 72 wt% oxalate mixture. For this sample, the optimal operation conditions were: abrasion pressure of 2 bar and water flow of 180 ml/90s. The average roughness of the polished slabs was 0.030?m which was very close and even less than the roughness of the slab polished by the Italian abrasive with roughness of 0.035?m.