Material removal function characteristics in fluid jet polishing are discussed. According to the onedimensional profile characteristics of the material removal function, the analytical formulas of the removal function are established. Based on the formulas, the Matlab numerical simulation is utilized to simulate the one-dimensional material removal process under the partial overlap condition and different parameters. The root mean square of the waviness W_rms is introduced to discuss the effect of different parameters on one-dimensional error correction under the constant removal process and the linear removal process. The optimized parameters are adopted in the subsequent fluid jet polishing experiments. The polishing results on φ50 mm fused silica glass show that the peakvalley value of surface shape λ_PV decreases from 0.148l to 0.062l after two rounds of experiments. Especially, λ_PV decreases to 0.048l for 90% aperture, and to 0.032l for 75% aperture. The root mean square of surface shape λ_rms decreases from 18.86 nm to 4.87 nm, especially to 3.67 nm for 90% aperture, and 3.15 nm for 75% aperture.