The proper parameters of sanding with an abrasive sanding machine are significant to reduce energy consumption and to improve processing efficiency and quality. The influences of grit size (G), feed speed (U), sanding speed (V), and sanding thickness (T-s) on the sanding force (sF), normal force (nF), arithmetic mean deviation of profile (R-a), power consumption (P), and power efficiency (epsilon) were analyzed by the orthogonal method in this study. Fuzzy synthetic evaluation (FSE) was adopted to evaluate sF, P, and R-a comprehensively and to determine the optimum sanding parameters. For both medium density fiberboard (MDF) and particle board (PB), G has the greatest impact on R-a. For MDF, T-s and G have great impacts on sF, G is also the significant factor affecting nF, whereas the significant factors affecting P are U and V. For PB, G, U, and T-s have great impacts on sF, while G and T-s are the significant factors for nF. Significant factors for P are V and T-s. For MDF and PB, when the weight vector (sF, R-a) is (0.3, 0.7), the optimum schemes are G(80)U(3m/min)V(8.04,9.38,10.74m/s)T(s0.2,0.3mm) and G(80)U(3m/min)V(9.38m/s)T(s0.2mm), respectively, and when (sF, R-a) is (0.7, 0.3), the optimum schemes are G(80)U(3,3.72m/min)V(6.69,8.04,9.38m/s)T(s0.2mm) and G(80)U(3m/min)V(8.04,9.38m/s)T(s0.2mm), respectively. Additionally, when the weight vector (P, R-a) is (0.3, 0.7) or (0.7, 0.3), the optimum scheme is G(100)U(2.52m/min)V(5.35m/s)T(s0.1mm).