Mid-high spatial frequency errors are often induced on optical surfaces polished by computer-controlled optical surfacing (CCOS) processes. In order to efficiently remove these errors, which would degrade the performances of optical systems, the ability of a CCOS process to correct the errors have been investigated based on the convolution integral model in view of the availability of material removal. To quantify the ability, some conceptions, such as figure correcting ability and material removal availability (MRA), have been proposed. The research result reveals that the MRA of the CCOS process to correct a single spatial frequency error is determined by its tool removal function (TRF), and it equals the normalized amplitude spectrum of the Fourier transform of its TRF. Finally, three sine surfaces were etched using ion beam figuring (IBF), which is a typical CCOS process. The experimental results have verified the theoretical analysis. The employed method and the conclusions of this work provide a useful mathematical basis to analyze and optimize CCOS processes.