PURPOSE: To achieve the removal and plastic deformation with a single working device by appropriately setting the relative rotational speed and the relative speed between a tool and a work using the tool where the direction of effect of a cutting blade to the work is intentionally oriented in two directions.

CONSTITUTION: In a grinding stage, the surface margin of an inner lace 22 is removed by setting the rotational speed of a main spindle 4 to be slow, and setting the oscillation speed to a grinding wheel holder 25 to be fast so that two opposite surfaces of an artificial crystal diamond which is the abrasive grains continuously arranged on a grinding wheel 26 may be brought into contact with a rolling surface of the inner lace 22 at an acute angle. In a banishing stage, the plastic deformation working of the surface roughness of the inner lace 22 is achieved by setting the rotational speed to be given to the inner lace 22 to be fast and setting the oscillation speed to be given to the grinding wheel holder 25 to be slow so that the inclined surface of the artificial monocrystal diamond which is the abrasive grains continuously arranged on the grinding wheel 26 may be brought into contact with the rolling surface of the inner lace 22 at an obtuse angle.