A tool (1) for surface finish machining, having a cushion (6) made of an elastic plastics foam, on the underside of which there is formed a working medium face (2) having working media or adhesives (8, 11, 12, 13) for the releasable attachment of working medium discs and on the top side of which there is formed a drive receptacle (4, 5) for application of work, is created as a product that is producible easily and non-critically in high volume, is extremely robust in use, is moisture-resistant and is able to withstand high rotational speeds, in that the elastic plastics foam consists of closed-cell expanded and fused-together particles of a thermoplastic elastomer (TPE).