To provide a polishing/grinding material having strength and a dimension stability in which an nonwoven fleece layer and a lining layer are mixed.

An nonwoven fleece layer 12 is a substance in which a natural fiber and synthetic fiber are needle-mixed and has a uniform density and a good polishing surface. The nonwoven fleece layer 12 exhibits an excellent polishing/grinding action and function. The material 10 of which the work efficiency is high bears up to a relatively higher temperature and can be further formed into a shape of an endless belt, a dish, a flap wheel and a spiral band.