Recently, the use of large-electron-beam polishing for polishing complex metal surfaces has been proposed. In this study, the temperature induced by a large electron beam was predicted using the heat transfer theory. A finite element (FE) model of a continuous wave (CW) electron beam was constructed assuming Gaussian distribution. The temperature distribution and melting depth of an SUS304 sample were predicted by changing electron-beam polishing process parameters such as energy density and beam velocity. The results obtained using the developed FE model were compared with experimental results for verifying the melting depth prediction capability of the developed FE model.