PURPOSE: To continuously and efficiently conduct by finishing work using a same rotating means for a process of rough finishing for the inner surface of a cylinder hole, and also for a process of final finishing.

CONSTITUTION: After a first finishing means for rough finishing, which was mounted to a rotating means as a first working process, has been removed, a second finishing means 16 is mounted thereto as a second working process, it is inserted into a cylinder hole 6 so as to be axially rotated. In this case, the second finishing means 16 is reciprocated several times along the axial direction at a specified revolution speed and a specified feed speed with cutting lubricant supplied to a working surface while the spherical abrasive grains 4 of the second finishing means 16 are being pressed onto the inner surface of the cylinder hole 6 by the resilient force of a coil shaped elastic member 3. After a finishing process as mentioned above has been applied, the second finishing means 16 is pulled out of the cylinder hole 6.