PURPOSE: To mechanically manufacture the above described wheel polishing internal bottom surfaces of a vessel or the like, by winding an abrasive base material to a volute state, fitting a ring with claws to said base material and press forming the abrasive base material.

CONSTITUTION: A base material 5, in suitable length and width, is wound to plural turns in a volute state to form a cylindrical unit 5'. Then using reducing and press mechanisms, one peripheral edge end part of the cylindrical unit openings is internally circumferentially folded, simultaneously a partially externally folded curved part is fitted to a ring 9 with claws, and the cylindrical unit is held and fixed by the claws of the ring 9 from both sides. In this way, a cup shaped buffer wheel is formed. When this wheel is used, a suitable center plate is mounted to a ring opening part 10 of the wheel, coupled to a driving rotary shaft and rotated.