To provide a polishing method, a manufacturing method of an optical element and a re-machining method of a die for easily, stably and inexpensively polishing and manufacturing a substrate or the optical element having a precise and very fine periodical structure.

With a polishing process for spraying abrasive on a surface where rugged periodical structure is formed, the polishing method, the manufacturing method of the optical element and the re-machining method of the die for easily, stably and inexpensively polishing and manufacturing the substrate or the optical element having the precise and very fine periodical structure can be provided. The abrasive is formed by laminating abrasive grains of which mean granular diameter is equal to or longer than tenth of the width of the recessed part and equal to or shorter than hundredfold of it and smaller than a mean grain diameter of a viscoelastic granular core material on a surface of the viscoelastic granular core material.