Our main purposes were to establish ultraviolet-ray aided machining (here after reffered to as U-RAM) and clarify the chemical and mechanical polishing mechanism. The inner/outer surfaces of small cup-type nickel tube is strongly required to polish, simultaneously. The present study deals with the new development of simultaneous polishing technology and the verify of polishing phenomena that uses a photocatalyst and a cathilon (a luminous dye: Cathilon Brilliant Flavine; hereafter referred to as cathilon) excited by an ultraviolet ray (hereafter referred to as UV). Measurements and observations clarified that TiO2of 0.18-μm grain size polished chemically/mechanically the outer surface using cathilon, and cathilon chemically polished the inner surface of small cup-type nickel tube, simultaneously. Further measurements indicated that the chemical erosion roughened the inner surface, when cathilon increased from 2.5, 5 to 20wt%. An increase of TiO2to 20wt% at 20wt% of cathilon did not result the flatter surface. Aluminum oxide does not provide the polishing ability due to the poor photocatalyst effect compared with TiO2.