A new CNC tool path planning method is developed for accurate and efficient finishing cutting of sculptured surfaces. The proposed method generates CNC tool paths based on an offset surface of an object instead of the actual surface. The new algorithm consists of two main computational techniques: offset surface generation technique and offset CNC tool path planning technique. In offset surface generation, approximate parametric offset surfaces are generated accurately from an original parametric surface by employing bi-cubic surface patch, surface conversion, and surface subdivision algorithms. In offset CNC tool path planning, the precise geometric models of chordal deviation and cusp height on an offset surface are established. The effectiveness of this proposed CNC tool path planning method is verified by geometric simulation and verification which detect and identify errors in CNC tool paths.