The process of sanding the wood is a common practice to prepare the surface for coating. The surface quality of wood is directly related to the coating, adhesion, costs of post-processing and aesthetic appearance of the product. Several parameters influence the surface finish of the wood as wood species, machining process and particle size of sandpaper. In this thesis the analysis was based on data collected in surface roughness of samples of species Eucalyptus grandis and Eucalyptus citriodora machined in tubiform lathe three feed rate (10, 14 and 18m/min.) and sanded in double vertical belt sander by and four sets of abrasive zirconia aluminium. These sets were composed with grain sizes 80,100 and 120 mesh (80-100, 80-120, 100-120 e U80- 120), the first sandpaper for roughing and second for finishing. It was concluded that for the three new sets of sandpaper used, the combination of grit sizes of 80 and 120, for roughing and finishing, respectively, presented the best performance on the surface finishing for both species. The use of worn sandpaper showed no significant loss of income compared to the other combinations of new sandpaper. The set of sandpaper 80-120 provides, in proportion to a variation of 4% in the value of Ra for each 4 m/min increased the feed rate speed of the turning of the samples. Thus, can be conclude that, under optimal conditions of sanding, on average, every 0.1 mm/rev increased in feed per tooth, increases of 1% in Ra.