PURPOSE: To eliminate accumulation of abrasive compound, by forming a stepped area around the top surface on an abrasive disc.

CONSTITUTION: A stepped area 12 is formed on the external circumference of an abrasive plate 11, the area 12 having discharge holes 13 through to the reverse side of the plate 11. Notches 14 are made on the edge formed by the external rim of the abrasive plate 11 and the side wall of the stepped area 12. A groove 15, semi-circular in cross section, is made on the lateral circumference of the stepped area 12. An abrasive cloth 16 covers this jig from the top surface to the lateral circumference of the abrasive plate 11, being fixed by an annular spring 17 fitted in the groove 15. This construction can eliminate accumulation of abrasive compound on the external circumference of the jig.