To provide a resilient body for a wet polishing, which can prevents seeping of an abrasive and perform an efficient and uniform polishing with a small amount of the abrasive.

The resilient body for a wet polishing is formed by winding a thermoplastic resin film 2 such as a polyethylene film on a resilient body 1 such as a closed cell type of polyethylene foam. The overlapping portion 4 at the end part of the thermoplastic resin film 2 is fixed by an adhesive tape or the like. And a liquid abrasive is applied to a predetermined location of the thermoplastic resin film 2 so that an object to be polished such as a coated steel sheet is wet-polished at that location.