PURPOSE: To dye a coloring agent on the surface of the material to be polished simultaneously with polishing, to increase the decorativeness and to simplify the manufacturing process by adding at least one kind of coloring agent powders into a polishing material.

CONSTITUTION: In polishing the material to be polished (an iron head) 2 by stirring it with a polishing material 3, at least one kind of coloring agents 4 is added into the polishing material 3. As a result, the material 2 to be polished is polished by the polishing material 3 and simultaneously the surface of the material 2 to be polished can be dyed by the coloring agent 4.