Based on micro-interaction principle of fabricating SiC material with fixed abrasive, this paper quantitatively discussed the influence of depth of diamond abrasive formed in SiC workpiece on the material removal rate and surface roughness of optical component. The mathematical model of material removal rate and the simulation results of surface roughness were obtained, respectively. By comparison of experimental results with theory in material removal rate and surface roughness, the trend of theoretical and experimental results are basically the same and the values of results are maintained in the same quantitative level; The difference of roughness of pellets W1.5, W3.5, W5 in experiment and theory are 5.97%, 3.19%, 3.59%, respectively, which can validate the correctness of theory analysis.