Due to the widespread and growing use of optical lenses in the aerospace industry and optics devices, many researches have been done to develop and optimize their the manufacturing process. As a result of using visible light in the lenses, high surface quality is strongly needed. Being considered as the last and most important step in the manufacturing of lenses, polishing is taken into consideration more than other steps. Computer Control Polishing (CCP) is one of the most advanced polishing techniques in which a small flexible tool moves along the tool path under the controlled feed rate and pressure. Therefore material removal could be controlled all over the tool path using feed rate variation. To this end, considering surface initial profile, the tool would bass the valley areas faster than the peak ones. In this study, CCP method is developed based on tool path discretization. By using this method on a 3-axis CNC machine, a flat and a spherical lens were polished and surface roughness was decreased to around 300 nanometer for Peak to Valley. To polish flat lenses, some flat tools with different diameter were designed and fabricated. Tool material removal rate can be considered as the most important input parameter of the CCP method. In this study, tool material removal rates was obtained by the empirical tests and then to evaluate the tools performances, some polishing testes were operated and using feed rate controlling method, a flat lens with initial surface roughness of 3.5? (2.22 micro meters) was polished and finally surface roughness was reduced to 0.49? (309 nm) for PV where ? is Helium-Neon laser wavelength (632nm). To apply CCP method for polishing spherical lenses, two kind of tool were fabricated, one is joint tool and the other is spherical tool. The tools are able to polish and move on the spherical and aspherical surfaces using a 3-axis CNC machine. Being predictable or having a constant material removal rate during polishing process is one of the important properties of the tools in this method. Moreover, both tools are able to keep the force constant and keep the force vector perpendicular to the surface during the polishing that leads to a constant MRR. By using the joint tool and feed rate control method, a concave lens with 154 mm in diameter and 319.73 of reduce curvature was polished using spiral tool path strategy. The initial surface roughness was 3? (1.89 micro meters) for PV and after polishing was reduced to 0.5?. Because of changing the relative velocity of spherical tool during movement on the spherical lenses, the material removal rete is variable. For this reason, a model was presented to determine the material removal rate function of spherical tool by using Preston and Hertzian equations and then Preston Constance was calculated using empirical testes. Finally by spherical tool and feed rate controlling method, a polishing test was performed on a concave lens. The surface roughness was reduced from 1.76? to 0.6? for PV Key words Computer Control Polishing, Spherical Lenses, Polishing Tool, Tool Influence Function, Surface Accuracy