This research investigates the effects of various parameters on the lapping and polishing of an aspheric lens. The lapping pads and the uniformity of the lapping pressure distribution were selected as the major factors that affect the lapping process. Applying the experiment results, this study compares the machining effect on an aspheric lens, including lapping and polishing. The conclusions show that the methods proposed are effective for improving the form accuracy and surface roughness with proper parameters. In an experiment, a form accuracy of 0.6929/μm P-V and a surface roughness of 124 nm Ra were obtained. In addition, this study presents a beginning of research on the understanding of the principles for manufacturing aspheric lenses, which may be useful for lens makers to produce higher quality aspheric lenses.