Abstract: A polishing plate includes a substrate plate, a double sided adhesive tape, and a polishing piece, the adhesive tape having one side adhering to the substrate plate and the other side adhering to the polishing piece. The substrate plate is made of soft leather material and is substantially elliptical. It may also be bent to have a curved surface when used to polish nail surfaces. The polishing piece includes a base which is a polyethylene film and is shaped like the substrate plate. The base is further coated with silicon carbide and aluminum oxides. The polishing plate may be used to polish nail surfaces so that they appear smooth, bright and fine.