Chemically vapor deposited diamond films were etched at different parameters using oxygen plasma produced by a DC (direct current) glow discharge and then polished by a modified mechanical polishing device. Scanning electron microscope, atomic force microscope and Raman spectrometer were used to evaluate the surface states of diamond films before and after polishing. It was found that a moderate plasma etching would produce a lot of etch pits and amorphous carbon on the top surface of diamond film. As a result, the quality and the efficiency of mechanical polishing have been enhanced remarkably.