In order to generate an aspherical surface most precisely, computer controlled polishing using a small rotating polisher is one of the most suitable methods. In this study, a new type of polishing head was developed and its aspherical surface polishing properties were tested. The characteristics of this polishing head are as follows : (1) A soft spherical polyurethane polisher was used as the polishing tool, and its rotating axis was controlled to be always at 45 degrees from the tangent line of the machining point on the workpiece surface. Therefore the profile of the polishing trace was more uniform and was suitable for precisely generating the required aspherical surface. (2) The polishing load was applied from the normal direction of the machining point and was controlled to be constant. In tests, spherical BK7 glass was polished to an aspherical shape. A form accuracy of 0.1 μm P-V (±0.05 μm) and surface roughness of less than 0.01 μm Rmax were obtained.