The material removal mechanism on Chemical Mechanical Polishing is not clarified yet. Accordingly, it is difficult to build up a systematic CMP process simulation system. In order to develop CMP process simulation system, it is necessary to establish "material removal model" among wafer surface, polishing pad surface and fine particles in slurry. In the study, we are proposing material removal model for SiO_2 layer. Chemical adsorption between fine particles and wafer and between fine particles and polishing pad is an important factor for the material removal mechanism.