To form simple structure so as to be mass-produced at low cost and polish finely and efficiently while preventing the damage of a metal plate.

A polishing tool is provided with sheet-like abrasive 3, a base plate 1 for removably mounting the abrasive 3 to the lower face, and a grip 4 connected to the base plate 1. The polishing tool is provided with vertical walls 7 formed by bending both side edges of the base plate 1 upward, and the edges of the grip 4 are connected to the upper parts of the vertical walls 7 between the opposed vertical walls 7. The vertical walls 7 are provided with connecting slits 8 along the lower edges, and both end parts of the abrasive 3 are turned up, and the bent end parts are removably insert-mounted in the connecting slits 8.