In this study, a method is proposed to fabricate the polishing tool with an elastic membrane in thickness of 10 to 120μm, by using the electrophoresis phenomenon. The controllability of the membrane thickness with the applied voltage, processing time and the solution concentration are investigated experimentally. It is found that the thickness can be controlled by the applied voltage and processing time. Moreover, the polishing characteristics with the fabricated tool is examined and compared with the conventional tool. It is found that the polishing tool fabricated with the proposed method achieves the same characteristics as the conventional tool and the tool life is long enough for the practical use.