The new approach using Fixed Abrasive (FA) pads for polishing thick film Silicon-on- Insulator (SOI) wafers after bonding and grinding process [1] has been further developed. The aim is a practicable industrial manufacturing process, where the major specifications especially in long term stability and removal rate should be achieved. In base line studies a stable removal rate on suitable level has been reached, while the degeneration of the total thickness variation (TTV) was limited to a clearly smaller value than that being typical for the standard stock removal polishing. The overall removal in these tests was adjusted to 2-3 μm, which removes all sub surface damage (SSD) from wafers ground by ultra fine grinding wheels with very small average abrasive particle size. The process has been able to remove all visible grindlines after removing less than 1.5 μm. In another test with a further developed high density FA pad, removal rates up to ∼0.6 μm/min were achieved. The polished samples were further processed and characterized by capacitive thickness measurements gauges, optical surface inspection tool (“Magic mirror”), atomic force microscopy (AFM) and optical reflection measurements.