Impact angle influences the characteristic of impinging jet and material removal distribution in fluid jet polishing,it is important for precise optics polishing to research the material removal model influence. Simulations are done by Computational Fluid Dynamics for fluid jet polishing with different impact angles,and experiments are carried out. The results of experiments and simulations show that the material is removed by particles impinging wear and wall movement erosion,and the influence of impact angle in material removal distribution is induced by the jet thickness,velocity and pressure distribution on work piece wall. Based on impinging jet theory,the mathematical expression of material removal distribution and impinging angle remoual model are educed. Comparing the impinging angle material removal model and the experiment removal profile,it is found that the impinging angle removal model is exact.