Abstract: A soft polishing disc with holes is composed of an abrasive member, which is obtained by radially disposing abrasive pieces each composed of a sand paper having abrasive grains coated on a soft base cloth while partially stacking the abrasive pieces and by coupling them with each other by a thermosetting resin, and ventilation holes are formed through the disc. The soft polishing disc with holes can stably grind and polish a workpiece even if it is soft or hard and has a good air ventilation property, maintains an air cooling effect for a long period of time, is difficult to be loaded with chips, increases the heat radiation property of an abrasive surface and makes it to difficult for a workpiece to be burnt.