To provide an attitude control device capable of highly accurately controlling the attitude of a mounted object on the attitude control device according to a grinding stage, and a precision machining device.

This attitude control device 1 is constituted of a first surface material 21 and a second surface material 22 in parallel to the first surface material 21 with an interval L. A spherical body 3 is interposed at an attitude in which a part of the spherical body 3 is stored in recessed parts 21a and 22a punched in both of the first surface material 21 and the second surface material 22. A first actuator 4a extending in a Z-axis direction orthogonal to a plane constituted of an X-axis and a Y-axis is interposed between the surface materials 21 and 22. The second surface material 22 is connected to second actuators 4b and 4a extending in a proper direction within the plane constituted of the X-axis and Y-axis. The second surface material 22 is constituted to be relatively movable in relation to the first surface material 21 at an attitude mounted with the mounted object. The spherical body 3 is adhered to the first surface material 21 and the second surface material 22 with elastically deformable adhesive 6.