To provide a method for manufacturing a gravure form plate which eliminates a developing process and enables superfine honing without generating striped patterns of pitches.

Removing a balled plating, measuring a diameter, ballad plating, honing after the plating, applying a black paint, forming images by a YAG laser, etching, separating a resist and chromium plating are carried out for a printing roll. Polishing to fine a surface roughness is conducted in a state while an extension line of a rotary shaft of a whetstone is set not to cross a rotational axis of a roll to be formed and at the same time, the extension line of the rotary shaft of the whetstone as seen from a plane direction is made to intersect at right angles to the rotational axis of the roll to be formed. Therefore, straight parts at both sides parallel to a diametrical line of the whetstone are kept as lines of contact of the whetstone side in contact with a generator of the roll to be formed in a range not out of center holes of end faces of the whetstone.