Analysis of polished surface texture features has been the subject of many classic studies in surface polishing technology and is a key indicator for evaluating the polishing path. In this paper, a new method to analyze the texture features of polishing based on co-occurrence matrix is proposed. It extends the previous approach termed the residual level co-occurrence matrix (RLCM) focusing on the distribution of surface polishing residues, leading to more targeted and stabilized evaluation results. This method can be used in the path planning stage to estimate the polishing quality of the planned path without physical processing, which can avoid resource waste in the physical world. Furthermore, in this method the usage of images is avoided, which can ensure that the results are not affected by the light and image quality. Simulation experiments as well as empirical investigations were conducted to verify the feasibility of the method. The results of both consistently reveal that the proposed method is able to accurately describe the texture feature and correctly analyze the texture feature.