To provide a polishing tool capable of machining and forming a mirror finished surface stably and efficiently.

Secondary particles 12 formed by coagulating primary fine grains 11 such as colloidal silica and ultrafine zirconia and having an average grain size of above 30 μm, 300 μm or less, and preferably 40 to 100 μm are fixed on a basic material 16 by a bond 18 as abrasive to form the polishing tool 10 so that a condition in which the secondary grains protrude from a surface of the bond at all times is maintained and chips can be satisfactorily removed to machine and form the mirror finished surface stably and efficiently when performing polishing and machining.