PURPOSE: To perform chamfering on the outer peripheral part of a floating-up surface of a composite type magnetic head easily and precisely.

CONSTITUTION: A placing table 13 is horizontally attached to a side wall 12 perpendicularly erected on a base seat 11. An elastic member 14 and a polishing sheet 15 are placed on the placing table 13. An X-Y table 16 moving in the X-direction and Y-direction is provided on the base seat 11, and a holding auxiliary member 17 is attached thereon. A magnetic head 1 is attached to the bottom surface of a holding member 18 inserted through a through-hole 17b, and the magnetic head 1 is pressed to the polishing sheet 25 by the own weight of the holding member 18. A floating-up surface outer peripheral part of the magnetic head 1 is chamfered by moving the holding member 18 in the X- direction and Y-direction by the X-Y table 16.