PURPOSE: To provide a polishing composition for coated surfaces which can mitigate the clogging on the contacting surface layer and can enhance the efficiency of the polishing operation and a method thereof.

CONSTITUTION: This polishing composition is prepared by admixing polishing fine particles 4 and spheric particles 5 of a foaming material which has no polishing power and can rotate on the surface layer of the contacting face to the flexible base material, when it slides on the substrate face. The substrate face is rubbed as water or a surfactant is intervened between the face and the polishing composition 2 to remove the foreign matters sticking onto the substrate polished surface.