Abstract: Provided is a dressing device for a carrier. The dressing device comprises a dresser, a swing arm, a base and at least one damper. A first end and a second end of the swing arm are coupled to the dresser and the base, respectively, and the at least one damper is disposed inside the swing arm. Any axial vibration of the dresser or the swing arm during dressing for the carrier can be compensated or attenuated by the damper in an active manner properly, so as to make the surface of the carrier flatter and more uniform, which not only improves a removal rate of material and a polishing result of the surface in the subsequent chemical mechanical planarization process, but also prolongs the service life of the carrier. The present disclosure further relates to a polishing system for dressing the carrier by using the said dressing device.