Abstract: A superfinishing machine using lapping film applied in superfinishing of the surface to be polished of the work which is rotated or turned reciprocally. The rotating direction of a pair of take-up reels for lapping film is changed over and controlled by the driving changeover means, and in cooperation with this changeover control, the follower friction wheels becoming the driven side are controlled by braking means. As a result, the whole grain surface of the lapping film can be used effectively. Besides, excessive withdrawal of the lapping film can be effectively prevented. There is also pressing means for pressing the lapping film against the surface to be polished of the work, so that high-precision polishing along the contour of the surface is realized.