To provide a sanding belt for forming wood grain and a manufacturing method for the sanding belt, capable of easily forming wood grain of fancy wood tone on the surface of a work to be processed.

A polishing tool 1 is equipped with a base board 2 and a plurality of polishing paper slips 3a-3e affixed to the surface of the base board 2 at a prescribed spacing (gaps S1-S4) across the width of the sanding belt 11 in endless form, in which abrasive grains are attached to the whole surface of the endless sanding belt 11, and polishing parts 13a-13d in band shape having a width according to the above described prescribed spacing are formed on the surface of the sanding belt 11 by applying the slips 3a-3e of the tool 1 to part of the surface of the sanding belt 11 while the sanding belt 11 is kept in rotation.

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