PURPOSE: To ensure polishing action on bodies to be polished by flowing abrasives in a variable magnetic field.

CONSTITUTION: Bodies to be polished and abrasives 30 comprising magnetic substance are filled in a container 20, a magnet is rotated under the container 20, and the abrasives 30 are made to flow by the variable magnetic field, to polish the bodies to be polished. In this case, magnetic field generating means are located around the container 20, and magnetic fields different from the variable magnetic field are generated in the container 20 to vary the flowing area of the abrasives 30. Thus the abrasives 30 are circulated over the entire surfaces of the bodies to be polished and the surfaces are polished evenly.