The surface of the bearing inner raceway was finished by pulse electrochemical finishing (PECF). A mathematical model was developed and the effects of finishing parameters, such as the interelectrode gap, current density and the finishing time, on the anodic smoothing was analyzed. The results show that predictive results based on the developed mathematical model are in good agreement with the experimental results. The developed model can not only explain the mechanism of anodic smoothing, but also be used as a guideline for accurately choosing finishing parameters. 