PURPOSE: To reduce or remove the colliding shock of abrasive grains and a work by burying the abrasive grains into a disc, utilizing the plasticity of the disc, so that the tips of the abrasive grains coated on the disc surface may project slightly from the disc surface.

CONSTITUTION: Many recesses 3 a little smaller than abrasive granis 2 are made on the surface of a plastic disc 1 and the disc 1 is coated with abrasive grains 2. Next, the surface of the disc 1 is pressed uniformly and the abrasive grains 2 are buried into the disc 1, utilizing the plasticity of the disc 1, to the extent that the tips of the abrasive grains 2 may project slightly from the surface of the disc 1. By so doing, the disc 1 is turned, a work 4 is pushed against the disc and ground.