To facilitate the finishing work of pad and attain reduction of cost by forming a cup type grinding wheel for polishing a pad positioning the funnel glass of cathode-ray tube, of coaxial double-layer structure of inner and outer layers where the paricle degrees of respective abrasive layers are different from each other.

A cup type grinding wheel 1 for polishing a positioning pad 5 of a funnel glass 4 is composed of two inner and outer cylindrical layers 2, 3 being coaxial, and in a space in the inner cylinder layer 3 a shaft 7a of a motor 7 for rotating the grinding wheel 1 is fitted. The outer cylindrical layer 2 is an abrasive layer for rough grinding, and is composed of resin bond layer containing diamond abrasive particles having the paricle size of e.g. ≥170. The inner cylindrical layer 3 is an abrasive layer for finishing, and is formed of PVA resin bond layer or the like containing abrasive particles having as its main component carborundum having the particle size of e. g. #400.