PURPOSE: To improve copying accuracy and polishing efficiency by installing a surface plate to apply polishing pressure to a material to be worked in a rotation transmitting part so as to be capable of freely following rotation and freely tilting and installing abrasive cloth on the surface plate while interposing an elastic plate between them.

CONSTITUTION: A polishing tool T is composed of a rotation transmitting part 1 and a polishing part 2. In the rotation transmitting part 1, a slidable body 4 is installed on a shaft 3 through a key groove part 5 so as to be slidable freely in the axial direction, and a spherical shaft 6 is arranged protrusively and coaxially on the lower end of the slidable body 4, and a pair of rotation transmitting shafts 7 are arranged protrusively with the spherical shaft 6 as its center. The polishing part 2 is composed of a disk shape surface plate 13, a disk shape elastic plate 14 formed of an elastic member such as urethane rubber and obrasive cloth 15. The spherical shaft 6 is fitted loosely in a loosely fitting hole 16 in the center of the surface plate 13, and the rotation transmitting shafts 7 and 7 are fitted loosely in a pair of loosely insertion grooves 17 and 17, and are connected to the rotation transmitting part 1, and the surface plate 13 is installed together with the rotation transmitting part 1 so as to be rotatable and tiltable.