To realize a high working accuracy lens in which errors of a lens and a grinding wheel are absorbed by a work bench when the lens is polished and ground, by bringing the work bench into a state where it can be freely rotated by torque transmitted from the grinding wheel with the lens being in contact with the grinding wheel when the lens is worked.

A grinding wheel 2 which is rotated by a spindle 1, and the surface of a lens 3 are brought into contact with each other. Since a work bench-upper part 4 and a work bench-lower part 5 are connected by a work bench rotating bearing 6, when the work bench-upper part 4 is freely rotated through the lens 3 by torque transmitted from the grinding wheel 2, the work bench unit absorbs errors of the lens and the grinding wheel when the lens is polished and ground, to realize a high-working accuracy lens.