In a finishing apparatus, a plurality of works are retained at distances from each other in a direction of an X-axis. A single spindle is disposed on a table movable in the direction of the X-axis, the spindle has an axis parallel to an axis of each of bores to be finished, and is capable of being advanced and retracted axially. A measuring device is provided that measures an inside diameter of each finished bore and which is advanced and retracted independently from the spindle in a direction along the axis of each finished bore. A combination tool is mounted at a tip end of the spindle and finishes an inner surface of any of the bores to be finished, even if the position of insertion of the combination tool into each of the bores is changed.