PURPOSE: To make even what kind of irregular surfaces finishable uniformly and efficiently in a short time, by turning each abrasive head provided with an abrasive wheel in an endless belt running direction as being horizontally rotated, and constituting each abrasive wheel so as to be overlapped and to contact with a workpiece spirally.

CONSTITUTION: Each of abrasive wheels 14, 14', 14'', 14''' and 14'''' is dispersedly set up in relation slightly overlapping abrasive cloth paper P rotating between abrasive wheels adjoined so each other in the width direction of a conveyor endless belt 3. And, these abrasive wheels 14, 14', 14'', 14'''and 14'''', holding a tube shaft in between, are rotated in an orthogonal state pairing the abrasive cloth and paper P on the vertical top of a finished work, and that they are forcedly rotated and moved in the horizontal direction, so that they comes to to spirally touched to a polished surface. In consequence, even if the finished word has such a surface as having severe irregularities, it is polishable uniformly without unevenness and, what is more, it can be finished efficiently in a short time.