To provide a wiping tool capable of preventing wasteful absorption of a chemical or the like more than required while absorbing the chemical of an amount required for cleaning or disinfection and well economizing the chemical or the like.

The wiping tool is a cotton swab 24 having a spherical body 2 and a stick 25, one end of which is located nearly in the center of the spherical body 2. The spherical body 2 has a core 3 made of a urethane resin foam 7 and a skin material 4 made of a nonwoven fabric 9 and a woven cloth 10 of a cotton fiber 8 including the core 3. The skin material 4 is made of two layers of an inside skin layer 5 made of the nonwoven fabric 9 of the cotton fiber 8 and an outside skin layer 6 made of the woven fabric 10 of the cotton fiber 8. The urethane resin foam 7 is less absorptive than the nonwoven fabric 9 and the woven fabric 10 of the cotton fiber 8, and the nonwoven fabric 9 and the woven fabric 10 of the cotton fiber 8 are relatively more absorptive than the urethane resin foam 7.