The polishing process plays an important role in the stainless steel cookware since an appearance is one of the prime quality criterions of the product. Typically, there are three sequential steps in the polishing process using abrasive flap wheel, sisal and cloth respectively. The abrasive flap wheel is the first step in the process which aims to rapidly create fine surface finish on the product. Thus, the selection of appropriate flap wheel as well as operating conditions in order to achieve surface finish within the required cycle time i.e. 12 seconds are the key success factor. Therefore, the experimental design is conducted and analyzed. It is found that there are four factors which influence the surface roughness: grits size of flap wheel, polishing time, velocity, and force. It can also be concluded from the analysis that the roughness is directly proportional to grit size and force but it is inversely proportional to velocity. In addition, the optimal condition for the case study can also be obtained.