Abstract: The SiC or Al₂O₃ particles/rubber composites were made by the chloroprene rubber (CR) or acrylic rubber (ACM) as the matrix. When the mass ratio of SiC to CR is less than 50:100, the value fluctuation of Young's modulus for particles/rubber composites by repeated tests several times with the same ratio is not obvious, whose maximum standard deviation is 1.09. Aiming at the inconsistent problem of the dynamic and static stress between the workpiece and different particles/rubber composites because of the viscoelasticity of rubber, the vibration test and dynamic mechanical analysis (DMA) were adopted. The results show that in the temperature range of 20-50°C, the maximum deviation of dynamic and static contact stress of SiC/CR or Al₂O₃/CR composites is 2.5%, which is obviously lower than that of the SiC/ACM composites (16%). DMA results show that the loss factor tanδ of SiC/CR or Al₂O₃/CR composites is less than 0.3. Therefore, CR is the optimal matrix for particles/rubber composites applied on functionally graded lapping and polishing plate.