The plug calorimeter of the Collider Detector at Fermilab (CDF) [1] will be upgraded, replacing the existing gas calorimeter by a scintillating tile/fiber calorimeter. We have completed R&D for the CDF plug upgrade EM calorimeter. We describe the results of the R&D leading to the final design of the tile/fiber system for the calorimeter. Kuraray SCSN38, Kuraray Y11 and PET film (E65) were chosen as materials for scintillating tiles, wavelength shifting (WLS) fibers and a surface reflector on tiles, respectively, in view of obtaining large light yield and uniform response from a tile/fiber system. We decided fiber groove path in a tile, groove cross-sectional shape and groove depth for each tile to get uniform response from a tile/fiber.For the tile/fiber system of the final design, the average light yield was larger than 3.0 photoelectrons per minimum ionizing particle (MIP), the response uniformity in a tile was less than 2.5% and a total cross talk from a tile to the adjacent tiles was less than 2.0%. These results satisfied our requirements.