PURPOSE: To permit heavy polishing in a grinding wheel for metal surface or the like by cutting obliquely ends of an emery cloth tape and setting the oblique side edges of acute angled point ends to the upper and outer side to plant said side edges spirally on a circular wheel.

CONSTITUTION: A tape-like emery cloth 13 having the polishing surface 13a on one side is cut obliquely on one end to form an acute angled point end 17b which is inserted into a spiral groove in a jig. The polishing surface 13a is directed outside and the oblique side edges 17'b of the acute angled point ends 17b are fixedly planted by adhesives on a wheel base plate 11 to be on the upper and outer side of the polishing surface. Thus, the spiral polishing surface is slanted to to rotary travelling line to perform heavy grinding over the whole surface and has the corresponding strong fixing force with the slant end edge of the acute angled point end so that exfoliation is not produced. Also, air in the spiral flows out with the rotation to prevent grinding seizure by air cooling and the emery cloth from the expansion toward the outside with the negative pressure, and maintain the grinding force properly.