A new polishing process for the finishing of structured optical elements was introduced by the authors. Abrasive polishing using pin type and wheel type polishing tools made of polyamide was applied to improve the surface roughness of structured molds exhibiting fly-cut and precision ground V-grooves. Surface roughness of abrasive polished sides of V-grooves was found to be about 5 nm Ra. Furthermore, material removal rates were determined according to Preston's equation resulting in increasing removal rates with increasing polishing pressure and relative velocity. Material removal in abrasive polishing of structured surfaces was observed to be caused mainly by two-body abrasion but also by three-body abrasion, depending on relative velocity and polishing pressure. Tribological investigations showed that in abrasive polishing of structures mainly micro-ploughing and less micro-cutting occurs.