Abstract: A method of manufacturing a tubular structure is implemented by housing a tubular base, which has a side circumference surface formed in a bellows-like shape, in a polishing container, causing magnetic particles to flow along a circumferential direction of the tubular base due to action of magnetic poles, and supplying abrasive particles to the polishing container so that the abrasive particles flow along an axial direction of the tubular base, thereby polishing a surface of the tubular base. The method includes: a first polishing step of polishing an exposed surface of the tubular base by causing the magnetic particles and the abrasive particles to flow while an inner surface of the tubular base remains covered; and a second polishing step of polishing an exposed surface of the tubular base by causing the magnetic particles and the abrasive particles to flow while an outer surface of the tubular base remains covered.