PURPOSE: To provide a polishing method and device which is simple in structure and ease in handling and, moreover, capable of performing the automation of a finishing process in an easy manner.

CONSTITUTION: This method is composed of having a work 6 with a concave work surface opening to the upper side, a tool 3 reciprocating in the vertical direction, and having a convex work surface formed into almost the same shape as the work surface of the work 6, a viscoelastic body 12 being held between the work 6 and the tool 3 and pressurized into deformation, and made up of kneading an abrasive grain, and two restoring devices 8, 14 adding some external pressure to the viscoelastic body 12 capable of overflowing to the outside as flowing from an interval between the work surface and the tool machining surface at the time of pressing the tool 3 to the work 6, and thereby restoring it onto the work machined surface. Accordingly, when the viscoelastic body 12 is pressed to the machined surface and made to flow therein, abrasive grains in the viscoelastic body cane to repeat an abrasive action on the work machined surface in consequence.