To provide a polishing sheet which can remove stubborn stains adhering to the surface of a glass plate or the like without using a chemical agent or scratching the surface and a surface treatment method using this polishing sheet.

This polishing sheet is constituted by that diamond fine grains 3..., cerium oxide powders 4... and chromium oxide powders 5... are evenly kneaded in an epoxy resin 6 as a binder is fixed and formed as a large number of projecting bulks 2... on a base 1 in the sheet state, and this is attached to a polishing tool which is rotated and oscillated at a high speed and slid on a surface to be treated with water sprayed on the surface to be treated.