PURPOSE: To manufacture a polishing brush which has a large amount of a polishing agent and is strong and is used for a metal plate or the like, by twisting a thin fabric tape, which is made of synthetic fibers or the like and coated with abrasive grains on one side, so that the coated side is located in the twisted piece and by coating synthetic resin on the outside of the twisted piece.

CONSTITUTION: Polishing abrasive grains 2 are coated together with a bonding agent on one side of a thin woven fabric tape 1 of synthetic fibers or the like. The fabric tape 1 is then twisted as a thin string. Synthetic resin 3 is coated on the outside of the twisted piece. According to this constitution, no break occurs in working, heat resistance is heightened, strength is enhanced and a large amount of polishing abrasive grains can be bonded to produce a high polishing effect.