PURPOSE: To facilitate the polishing of the material to be polished in the shape complicated or difficult to be polished by arranging a polishing container at the specific interval at the upper part of a rotating magnetic disk at high speed that each division is made in a south pole zone and north pole zone alternately.

CONSTITUTION: A magnet disk 5 rotating at high speed whose surface is divided by more than one straight lines passing through the center point and whose each division are made by a south pole zone 6S and north pole zone 6N alternately, is used. Moreover, a polishing container 13 consisting of a nonmagnetizing material is installed unrotatably by providing the gap on the magnet disk 5 to the extent of the magnet disk 5 being not brought into contact with the container 13, the material 19 to be polished, abrasives 20 and abrasive liquid 21 are put into this container 13, permanent magnet pieces and also put into the container 13 a a stirring material in the case of no magnetism existing in the abrasives, and the magnet disk 5 is rotated at high speed. Consequently, the magnetic field is instantaneously converted, these permanent magnets or magnetizing materials fall in the direction of approaching magnetic field, the reversal is then repeated because of the reverse magnetic field approaching and the abrasive 20 crashes into the material 19 to be polished to execute polishing.