To provide a buff of low frictional resistance to a surface to be ground of an object and small heat generation.

This buff 10 comprises a buff body 12, and annular first grinding parts 18, 20, 22 (made of foam rubber of urethane resin) and annular second grinding parts 24, 26 (made of cut pile woven fabric) alternately arranged concentrically to the buff body 12. In a manufacturing process of the buff, plural first materials different in diameters are manufactured by concentrically punching a sheet material of the foam rubber of an urethane resin, plural second materials different in diameters are manufactured by punching the cut pile woven fabric concentrically to the first materials, and these plural first materials and second materials are fixed to the buff body 12 by adhesion in a state that the materials of the same diameter are alternately arranged, whereby completing two buffs including the buff 10.