PURPOSE: To provide a polishing tool with which efficiency of polishing work can be improved by decreasing number of necessary polishing tips to shorten a time for replacing the polishing tip.

CONSTITUTION: In a rotary polishing tool provided with a columnar polishing tip of containing a polishing material composed of inorganic long fiber with its axial line serving as a rotary axial line, the polishing tip 1 is constituted by bundling an element 9 formed by containing many polishing material long fibers in a binder. The polishing material long fiber 2 in the element 9 is straightened in a rotary axial line direction of the polishing tip 1 so as to be arranged in a condition that polishing surface roughness is mad different between a center part and a peripheral part of the polishing tip 1.