The polymer has been proved to be nano machined by a vibrating tip in tapping mode of Atomic Force Microscope (AFM). The force between the tip and the surface is an important factor which determines success of the machining process. Controlling this force with high accuracy is the foundation of nanomachining in AFM tapping mode. To achieve a deeper understanding on this process, the tip is modeled as a driving oscillator with damping. Factors affecting the nano machining process are studied. The Hertz elastic contact theory is used to calculate the maximum contact pressure applied by the tip which is employed as a criterion to judge the deformation state of the sample. The simulation results show that: The driven amplitude can be used as a main parameter of controlling the machined depth. Sharper tips and harder cantilevers should be used for successful nanomachining with the vibrating tip. Under the same conditions, a larger tip radius will not only result in the machining error, but also lead to failure of the nanomachining process. The higher driving frequency will lead to a larger tapping force. However it cannot be used as a parameter to control the machined depth because of its narrow variation range. But it is a main error source for the nanomachining process in AFM tapping mode. Moreover, a larger Young's modulus polymer sample will induce a smaller machined depth, a larger maximum contact pressure and a bigger tapping force. (C) 2011 Elsevier B. V. All rights reserved.