To accurately adjust an inclined angle between a spindle for a table holding a wafer and a spindle for a grinding wheel or abrasion cloth without requiring much time.

This device is provided with mechanisms 78 and 80 adjusting the inclined angle of the spindle for a cup type grinding wheel, a key board 128 inputting information indicating the inclined angle, and a CPU 120. When information is inputted from the key board 128, the CPU 120 computes the inclined angle based on information, and drivingly controls the inclined angle adjusting mechanisms 78 and 80 in such a way that the angle will agree with a computed inclined angle.