A novel physically based model of material polishing is developed on the basis of an etch pit nucleation-annihilation approach in dissolution kinetics. A sublinear Preston's equation as well as a pattern-dependent rate of material removal are derived from this model. The calculation results at well with the available experimental data. Although the model is highly idealized, no adjustable parameters are required. (C) 2001 The Electrochemical Society. All rights reserved.