To provide a grinding tool which is able to improve machining efficiency by changing its combination according to machining conditions.

The grinding tool 1 is provided with an outer grinding tool body 2 composed of a cup shape base 4 and a cylindrical skirt 5 which has abrasive grains 7 having grinding ability, so as to be mixed with a rubber part fixed to the base 4, and an inner grinding tool body 3 composed of a cup shape base 8 and a cylindrical skirt 9 which has abrasive grains 11 having grinding ability, so as to be mixed with a rubber part fixed to the base 8, wherein the inner grinding tool body 3 is coaxially fit inside the outer grinding tool body 2 when the grinding tool 1 is used.