To improve a conventional file which is used in the finishing and deburring operation in machining or wood-working works, or descaling operation of metal which is inappropriate for grinding or descaling grooves or recesses of a work, and mainly limited in only one use for one kind.

A holder of an endless abrasive belt is designed taking into consideration the shape and length of a plate so that a tension is obtained in the endless abrasive belt when the endless abrasive belt 10 is provided around an outer periphery of the elastic plate 11 with both ends bent in U-shape, and both U-shaped outer peripheral surfaces (arrow-marked surfaces indicated by signs A) are mainly used for grinding the work, the endless abrasive belt portions (an arrow-marked surface indicated by a sign B) stretched between both U-shaped portions facing each other are mainly used for grinding spherical and circular surface or projecting portions, and a back side of the plate (a surface indicated by a sign C) is mainly used for a smooth surface. At least three applications are available by only one holder.