PURPOSE: To form a wheel with its new abrasive grain surface continually appearing in accordance with polishing work and eliminate the necessity for dressing the wheel, by piling together a plurality of paper sheets, consisting of an abrasive grain, fibril made natural fiber and a binding agent, as an annular or circular sheet.

CONSTITUTION: An abrasive grain, fibril made natural fiber and a binding agent are mixed in water, next after flock is generated by adding a flocculating agent, this slurry is made into paper in accordance with the normal method. In this way, the obtained paper sheet forms an annular or circular plate shaped sheet, and a plurality of these sheets are piled together, obtaining a desired dry polishing wheel. A web structure, consisting of this abrasive grain, fiber and the binding agent, is rich in elasticity and a relatively weak binding unit, and when the wheel performs polishing, the wheel, destructing its peripheral end surface with polishing and successively forming the new web structure with its abrasive grain surface appearing on the surface, eliminates the necessity for dressing the wheel.