To eliminate the need for the skill of a worker, to pay a special attention to a worker, and to perform polishing in a short time by an ordinary work procedure as excessive shaving of a filler is prevented from occurring.

An abrasive 10 comprises a base material 11; and a substance wherein one surface side of the base material 11 forms a polishing working surface 13. A polishing operation part 12 is formed that polishing abrasive grains are arranged on the inside part of the polishing working surface 13 and a non-polishing working part 14 having no polishing working is arranged at the outer peripheral part of the polishing working surface 13. This constitution and method are preferably used for polishing of a filler with which the repair part of an automobile car body outer plate is filled.