The relation between polishing rate of glass and wear of acrylic resin polishing plate is examined. A stock removal of glass is estimated with the decrease of depth of channel etched in glass surface and wear of plate is in plate surface. And, it is found that wear rate of polishing plate is very large owing to dig on glass surface at initial stage, and then approaches to constant rate at final stage.The felt polishing plate which has been used on low polishing speed is applied as high speed polishing plate, and is compared with acrylic resin and shellac plate in the field of wear to be proportional to polishing time. And, glass is polished using some felt polishing plate hardened with shellac.As a result, a formula concerned with wear of polishing plate has been deduced and coefficent of glass polishing has been calculated. The glass can be polished more satisfactory by shellac immersed felt plate than acrylic resin and shellac plate, and the more shellac is immersed into felt, the larger coefficient of glass polishing is obtained.