PURPOSE: To enable uniform polishing of a lens from the center to the periphery by forming viscous elastic resin group on an elastic body surface except plural small pieces of polishing sheet and sticking portion.

CONSTITUTION: A lens 2 which is a matter to be polished is pressed to a polishing cup 6 at a proper pressure by a lens holder 4 rotatably supporting the lens 2 in the A direction. The polishing cup 6 is composed of a polishing table cup 8 made of rigid body, an elastic body 10 sticked and fixed on the table cup 8, small pieces of polishing sheet 14 sticked and fixed on the elastic body 10 and a viscous elastic resin group 16. Cast iron is used for the polishing table cup 8. The curved face of the polishing cup 6 is made shaped resembling to the free cuved face of the lens 2.