Coordinate transformation in robotic abrasive belt polishing system and the calculation method of robot working point by cutter-contact point data are analyzed in this paper. Calculation process of cutter-contact point data is given in this paper, the process mainly includes acquisition and discrete of polishing tool path and the associated vector calculation. Subsequently, detail of the process such as tool path pattern, row spacing, step distance and best contact conditions are analyzed and calculated. Finally, in visual studio environment, the cutter-contact point data of gun-receiver surface is generated by calling UG / Open API function.