The main objective of this work is to develop a mathematical model to evaluate optimum sanding conditions of Europen black pine (Pinus nigra). Samples were sanded using different of grit size, feed rate, cutting speed and depth of cut. Average surface roughness (R-a) values of each type of specimens were measured employing a stylus type of equipment. Interaction between sanding parameters and surface roughness of the species were analyzed using Minitab software and response surface methodology. Based on the findings in the work feed rate, cutting speed, grit size and depth of cut values of 5,39 m/min, 19,75 m/sec, 220 (grit size) and 9 mm were determined as optimum sanding conditions.