Theoretical analysis of anodic smoothing in electrochemical machining (ECM) is presented. Modifications are suggested to the existing mathematical models. Modifications lead to simpler expressions compared to the more rigorous analysis considering polarization effects. Experimental verification of the behavior of short wavelength irregularities using mild steel anode in sodium chloride electrolyte is reported. Modified theory is in closer agreement with the experimental results obtained with rectangular, vee and concave irregularities of short wavelengths. The smoothing time at which irregularities assume sinusoidal form of basic wavelength is predicted using Fourier coefficients.