The article deals with the simulation of single-oscillating grooves superfinishing. A model of the superfinishing tool was created according to the input information about the tool and the superfinishing process. Using this tool, a simulation of the cutting process was performed. The input parameters for the simulation were the cutting conditions, which determined the paths of tools individual grains (process kinematics). The simulation is realized by gradual removal of the workpiece material by individual grains of the tool. The result of the simulation is the profile of the superfinished surface at an evaluation length of 1.25 mm. It is possible to determine the surface roughness parameters from the profile. Creating and displaying multiple profiles side by side creates a graphical model of the superfinished surface. The simulation can be used for numerical simulation experiments, where both material and energy are saved. The article presents one such experiment together with the results – the surface roughness was influenced by individual factors. The simulation results (surface roughness parameters and surface appearance) were compared with the real superfinished surface on the outer ring of the bearing. This surface was manufactured under mass production conditions. The comparison confirmed that a simulation is a suitable tool for research of abrasive machining methods. At the end of the article is a discussion about a possible improvement of the simulation - considering 3D grains of the tool.