To provide a soft resin grinding tone capable of grinding the surface of a soft material into a ground surface equipped with excellent flatness and specular property without generating scratches.

The soft resin grinding tone is composed of 15-42 vol.% abrasive grains 2, 3-12 vol.% inorganic filler 3, 5-15 vol.% independent pores 4 having diameters 50-500 μm, and a resin binder as remainder, wherein the surface hardness of the resin binder 1 is 20 or more in the Shore-D value, favorably 40-90.