PURPOSE: A buffing-wheel and a manufacturing method are provided to precisely buff a surface of a processed object using a buff layer coated on the outer circumference and periphery of a wheel body. CONSTITUTION: A buffing-wheel comprises a wheel body(12) and a buff layer(16). The wheel body is formed by laminating medium density fiberboards with an adhesive. The medium density fiberboards are processed to be a disc shape. The buff layer is coated on the outer circumference of the wheel body. The buffing layer buffs the surface with friction a processed object. The buff layer coats composition on the outer circumference and makes it hard. The composition is mixed with 45~55wt.% glue and 850~950wt.% chromium oxide based on 600wt.% water.