To provide a woodcarving finishing tool that polishes the surface of a woodcarving with a spherical surface and a round surface such as a pot and a vase.

The woodcarving finishing tool, which is for polishing the surface of a woodcarving with a spherical surface and a round surface, comprises a rectangular parallelepiped base 1 of wood, synthetic resin or the like, a sponge 2 of an appropriate thickness of polyethylene foam layered over a bottom surface of the base 1, a reinforcement 3 of synthetic resin or hard wood layered over the sponge 2, and an abrasive material 4 of sandpaper of a grain size of 80# to 240# using adhesive-coated paper or adhesive-double-coated tape bonded to the reinforcement 3. Longitudinally along the reinforcement 3 and the abrasive material 4, a plugging preventing groove 5 of an appropriate width removing the reinforcement 3 and the abrasive material 4 is formed in the middle.