In order to clarify the mechanism of slurry erosion of polymeric materials, the ductile type eroded volume and erosion rate were analyzed theoretically by considering a motion of an impact particle on polymethylmethacrylate and epoxy resin specimens. In the analysis, it was assumed that the ductile type erosion damage was due to plastic deformation caused by impact of particles, and that the volume of plastic deformation was quite small compared with that of elastic deformation. Therefore, the ductile type erosion damage was analyzed as the extended problem of elastic deformation. The erosion rate for the ductile type erosion damage was computed from the energy consumed during impact of one particle and the volume of elastic deformation of a material which was calculated by Hertz's theory. The calculated results well coincided with the experimental ones.