To make a tool lightweight by using a resin molding as a main body part that holds a polishing part.

A polishing part 1 comprises a polishing sheet 11 of sandpaper or the like, with a dust-collecting hole 13 formed therein, and a support plate 12 made of lightweight aluminum, etc. The polishing part 1 is freely removably held by a main body part 2 having a handle part. Between the polishing part 1 and the main body part 2, the support plate 12 or the polishing sheet 11 is attached to a main body projection 23 by a collar, a nut 3, etc., so that the mounting height of the polishing part 1 can be adjusted. The main body part 2 is a molding of a resin such as vinyl chloride resin, polyester resin, acrylic resin, polyamide resin, or phenol resin. Thus the tool can be made lightweight.