PURPOSE: To provide a polishing roll which high-efficiently remove an oxide film formed on the surface of a metallic sheet by spirally winding a polishing sheet, to which polishing grains are adhered, around the surface of a sheet material and nipping a buffering sheet, formed of non-woven cloth and a synthetic resin foam, between the polishing sheets.

CONSTITUTION: A polishing roll is manufactured such that a polishing sheet 1 having a sheet material 1A on the surface of which polishing grains 1B are adhered is spirally wound and adhered in a lamination-form state. Further, a buffering sheet 2 is nipped between the spiral polishing sheets 1. In this case, non-woven cloth where fibers bonded in a solid manner without directional properties or a substance where a synthetic resin foam is molded in a sheet-form state is used as the buffering sheet 2. This constitution high-efficiently and uniformly polishes and removes a surface film adhered on a metal surface at an iron making plant and provides a polishing roll which is used for cutting metal black, has excellent grinding force and an increased life, and is easy to exchange.