To carry out a change work easily at the tip wearing time in a grinding wheel for polishing.

A metal base 10 mounted on the rotary shaft 2 of a polishing device and a resin made disc 11 built in plural tips for polishing 5 are formed separately. Respective tips 5 have the polishing surface 5a with same surface as the end surface of the grinding side of the resin made disc 11 and also have a pedestal 12 reaching the end surface of the nonpolishing side of the resin made disc 11 integrally and a female screw hole 13 opened in the nonpolishing side is formed on the pedestal 12. By bolts 14 screwd to the female screw hole 13, the resin made disc 11 is installed to a metal made base 10 attachably/ detachably and rigidly. Thereby, at the tip wearing time, the base 10 is left as it is and only the resin made disc 11 may be merely replaced and it is unnecessary to replace entire grinding wheel.