To　keep　the　positional　offset　of　the　abrasive　as　low　as　possible　during　grinding　and　polishing　process　and　reduce　the　surface　damage,　soft　elastic　abrasive　based　on　microporous　silica-based　were　designed.　The　contact　mechanics　behavior　and　friction　and　wear　theory　on　elastic　abrasive　were　analyzed　during　use　by　contact　mechanics　and　dynamic　friction　method.　It　was　found　that　the　modified　reinforced　particles　of　silicone　gel/SiC　composites　with　a　network　chain　structure　interact　with　matrix　through　interface　phase,　enhancing　the　mechanical　properties　of　the　composite.　It＇s　shown　that　abrasive　itself　compression　performance　had　an　effect　on　surface　quality　by　the　friction　and　wears　experiments.　If　the　qualities　of　abrasive　grains　meet　some　standards,　ideal　rough　surface　could　be　obtained.　Self-sharpening　of　the　abrasives　can　significantly　improve　locally　uneven　force　in　the　working　process.　The　optimal　mass　percent　of　abrasive　grains　is　59.3%　in　this　paper.　If　abrasives　work　under　compressive　stress,　the　movement　between　abrasive　grains　and　the　matrix　will　force　the　micro　convex　shape　changes　on　the　workpiece　surface　be　consistent　with　movement　direction,　defined　as　plastic　deformation　grinding　wear.