Objective To study the theoretical relationship between the variation of grinding parameter and the removed amount of residual peak in grinding and polishing process by experiment in the context that the diversity of characteristics in contact with bend surface results in the irregular wear abrasion of elastic tools and complicates abrasive machining status and there is no theoretical interpretation on the effect of grinding parameters on polishing accuracy. Methods Specific to the feature of high abrasion resistance of M300 steel, the analysis of the micro-contact of elastic ball abrasive tool (whetstone) was conducted. Based on the features of contact stress distribution described in the Hertz theory, the functional relationship was mathematically deduced between the residual peak removal rate and the main parameters which influenced the grinding accuracy in the plane case. Results According to the variation pattern of grinding parameters, considering the changes of feed rate, the amount of site change of residual peak x at any point was that the contact radius subtracted the distance which ball head passed by at a certain position. And the estimated parameter value Q = dh / dt = CPmατnα was derived. According to the least square method, when m = -3, n = -2, C = 1. 55×105 , the removed area of grinding and polishing parameters were positively correlated. Conclusion By the grinding experiment, the values of the unknown parameters were determined, and the effect of the pressure and shear stress that impacted the quality of grinding on residual peak height was theoretically determined, providing a reference for elastic compensation by grinding the bend surface. Meanwhile, it was suggested to appropriately reduce the elastic modulus, increase the abrasive wear pressure and the radius of the ball head, so as to increase the feed rate, reduce abrasion wear, and improve the grinding efficiency.