The working principle of polishing equipment for polishing the outer surface of zirconium alloy tubing for nuclear reacts is described. Some key issues in the development and operation features of the equipment are also presented. A free polishing method and four polishing heads with various sizes of abrasive tapes are adopted for long and minor zirconium alloy tubing, and multiple pass polishing can be conducted in one cycle of operation. An adjustable instrument with various functions can keep stabilize the operation of the equipment. The polishing process is controlled automatically.