To provide a polishing tool for automobile repair which can exactly and rapidly restore an outer plate panel of an automobile damaged by an accident or the like to the original state.

The body of a rectangular parallelepipedal polishing tool 1 is formed by dividing it into an upper body part 3 and a lower body part 2. After a plain woven steel wire gauze 4 is temporarily fixed to the upper surface of the lower body part 2 as a core material, a synthetic rubber-based adhesive is uniformly coated on the upper surface part of the lower body part 2. The synthetic rubber-based adhesive is uniformly coated on the lower surface part of the upper body part 3 and the lower body part 2 and the upper body part 3 are pressure-bonded to be integrated and a polishing sheet 6 is stuck thereon to manufacture the polishing tool 1.