To provide a polishing system saving labor and reducing the time for surface-forming work of round surfaces of automobile vehicle bodies with use of putty.

A developed sanding file conformable with the round surfaces of the vehicle bodies enlarges an area where a polishing surface of an attached sandpaper polishes the putty, resulting in drastic improvement in surface-forming accuracy. In addition, the sanding file enables the polishing surface of the sandpaper to be used widely and effectively. By combining kinds of intermediate pads, it is enabled to respond to polishing a more variety of round surfaces.