To provide a surface finishing material and its method for achieving fine deburring more efficiently and inexpensively than before.

A surface finishing material includes inorganic long fibers facing the machined face 3 of a work 2 and a thermosetting resin as a matrix, the thermosetting resin having elasticity. The surface finishing material is planely pushed against the machined face 3 of the work 2 to elastically deform the thermosetting resin along the edge 4 of the machined face 3 for polishing, whereby the edge 4 can be deburred.