PURPOSE: To eliminate the unsymmetrical wear of a grinding stone by bringing the grinding stone into flat contact with a work, with a grinding section on the peripheral surface of the offset section of the stone formed on a surface bent to the side of a backing material in a grinding and polishing stone with a multilayer grinding material of an offset type.

CONSTITUTION: A base material 1 comprising a glass cloth or a glass mat made of a glass fiber is interposed integral between a backing material 4 of an unwoven cloth or paper and a glass cloth 2 and a grinding layer 3 to enhance the softness and flexibility of the entire grind stone utilizing the cushion property of the base material 1. In addition, a surface (d) bent to the side of the backing material 4 is provided on the grinding section (c) of the offset grind stone to bring the grinding material layer 3 of the grinding section (c) effectively into flat contact with the work. This eliminates unsymmetrical wear and reduces the grinding and polishing time in cooperation with the softness and flexibility from the base material 1.